Message 001
Communication from the Commission - TRIS/(2025) 2294
Directive (EU) 2015/1535
Notification: 2025/0467/SK
Notification of a draft text from a Member State
Notification – Notification – Notifzierung – Нотификация – Oznámení – Notifikation – Γνωστοποίηση – Notificación – Teavitamine – Ilmoitus – Obavijest – Bejelentés – Notifica – Pranešimas – Paziņojums – Notifika – Kennisgeving – Zawiadomienie – Notificação – Notificare – Oznámenie – Obvestilo – Anmälan – Fógra a thabhairt
Does not open the delays - N'ouvre pas de délai - Kein Fristbeginn - Не се предвижда период на прекъсване - Nezahajuje prodlení - Fristerne indledes ikke - Καμμία έναρξη προθεσμίας - No abre el plazo - Viivituste perioodi ei avata - Määräaika ei ala tästä - Ne otvara razdoblje kašnjenja - Nem nyitja meg a késéseket - Non fa decorrere la mora - Atidėjimai nepradedami - Atlikšanas laikposms nesākas - Ma jiftaħx il-perijodi ta’ dewmien - Geen termijnbegin - Nie otwiera opóźnień - Não inicia o prazo - Nu deschide perioadele de stagnare - Nezačína oneskorenia - Ne uvaja zamud - Inleder ingen frist - Ní osclaíonn sé na moilleanna
MSG: 20252294.EN
1. MSG 001 IND 2025 0467 SK EN 27-08-2025 SK NOTIF
2. Slovakia
3A. Úrad pre normalizáciu, metrológiu a skúšobníctvo SR
Odbor skúšobníctva a európskych záležitostí
Kontaktné miesto pre smernicu (EÚ) 2015/1535
P. O. Box 76
Štefanovičova 3
810 05 Bratislava 15
e-mail: 2015.1535@normoff.gov.sk
3B. Ministerstvo financií SR, Štefanovičova 5, 817 21 Bratislava
4. 2025/0467/SK - SERV - INFORMATION SOCIETY SERVICES
5. Draft Act amending Act No 222/2004 on value added tax, as amended, and amending certain acts
6. It is proposed to introduce mandatory electronic invoicing and mandatory real-time digital reporting of data on supplies of goods or services to the Financial Administration for taxable persons who are registered for value added tax.
7.
8. The proposed amendment to the VAT Act gradually introduces mandatory electronic invoicing by taxpayers and selected taxable persons for domestic and cross-border supplies of goods and services. In addition to reducing the administrative burden by requiring the use of the same technical standard for issuing invoices in the Slovak Republic, the main objective of the amendment to the VAT Act is to prevent tax evasion and increase state budget revenues by introducing automated real-time digital reporting of data from electronic invoices, which can then be used and cross-checked by tax authorities as needed.
9. The present draft transposes Council Directive (EU) 2025/516 (hereinafter ‘Directive 2025/516’) into Act No 222/2004 on value added tax, as amended.
The new rules are to be based on mandatory electronic invoicing and automated real-time digital reporting of data from electronic invoices. In order to maintain interoperability, it is proposed that electronic invoices comply with the technical standard for electronic invoicing laid down in Commission Implementing Decision (EU) 2017/1870 of 16 October 2017 on the publication of the reference of the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU of the European Parliament and of the Council, which meets the requirements of the European Commission under Article 3(1) of Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement. In the territory of the Slovak Republic, this is the EN 16931 technical standard with a list of compliant syntaxes, namely UBL 2.1 and D16B/CII.
The transposition of the part of Directive 2025/516 concerning mandatory electronic invoicing and digital reporting of data for cross-border supplies of goods or services is proposed to take effect only from 1 July 2030. However, the Slovak Republic proposes a gradual implementation of the relevant provisions in the VAT Act, not only from 1 July 2030, but also during a transitional period from 1 January 2027 to 30 June 2030.
With effect from 1 January 2027, it is proposed, on the basis of the optional provisions of the Directive (Articles 218, 232, and 273 of the Council Directive), to introduce mandatory electronic invoicing only for selected domestic supplies of goods and services between persons who are, in particular, taxpayers established in the Slovak Republic. For these supplies of goods and services, it will be mandatory to issue electronic invoices in a format compliant with the EN 16931 technical standard. For the automated fulfilment of reporting obligations to the tax office, taxpayers may choose to use the so-called delivery service, which will be implemented through the EU invoicing network OPEN PEPPOL, using the harmonised PEPPOL BIS 3 format, or, with the recipient's consent, they may choose to send the data from the electronic invoice by other means, provided that the invoice format still complies with the EN 16931 technical standard.
In the period from 1 January 2027 to 30 June 2030, domestic taxpayers supplying goods and services to other Member States and third countries, and foreign taxpayers not established in the Slovak Republic, will continue to issue invoices in the same manner as at present for domestic and cross-border supplies, which means that they are not required to issue all invoices as electronic invoices, but may issue invoices in electronic or paper form. If, with the recipient’s consent, electronic invoices are issued, the electronic invoice format used does not have to comply with the EN 16931 technical standard.
From 1 July 2030, electronic invoices in a format compliant with the EN 16931 technical standard will become the default form of invoicing for cross-border transactions throughout the EU, including the Slovak Republic. Furthermore, on the basis of Article 5 of Directive 2025/516 (Articles 271a and 271b), the Slovak Republic has opted to introduce mandatory electronic invoicing for domestic supplies of goods and services, designating a format compliant with the EN 16931 technical standard as the main technical solution. As in the period from 1 January 2027 to 30 June 2030, automated real-time digital reporting of data from electronic invoices for both cross-border and domestic transactions can be ensured through the EU invoicing network OPEN PEPPOL, or by using another method of digital data reporting, while respecting the EN 16931 technical standard when issuing electronic invoices.
10. Reference to the basic texts:
11. No
12.
13. No
14. No
15. Yes
16.
TBT aspects: No
SPS aspects: No
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European Commission
Contact point Directive (EU) 2015/1535
email: grow-dir2015-1535-central@ec.europa.eu
