5 Major Developments in Slovakia

5 Major Developments in Slovakia

• Elements of E-Receipts in Slovakia

• Slovakia has delayed the implementation of e-invoicing until 2025

• Slovakia Permanently Cuts the VAT Rate Applied to Accommodation and Hospitality Services

• Correction of the tax deduction for non-payment of consideration for the supply of goods or services

• Real time invoicing may be postponed until 2025

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Bad Debts (Relief for Underpaid Sales Invoices)

• Correction of the tax deduction for non-payment of consideration for the supply of goods or servicess

E-invoicing

• Slovakia has delayed the implementation of e-invoicing until 2025

• Potential delay in real-time invoice reporting law until 2025

• B2G e-invoicing became mandatory in Slovakia in April 2023

• Real time invoicing may be postponed until 2025

• Slovakia B2G e-Invoicing will be compulsory in April 2023

• Slovakia IS EFA B2B e-invoice proposal 2025; further delays to B2G

Fiscalization

• Elements of E-Receipts in Slovakia

Rate

• Slovakia Permanently Cuts the VAT Rate Applied to Accommodation and Hospitality Services