The Anti-Tax Fraud Action Plan will bring changes to invoicing at the beginning of 2026
The Ministry of Finance of the Slovak Republic together with the Financial Administration of the Slovak Republic plan finally introduce and put in place the e-invoice system. Within this system, all invoices issued by Slovak entrepreneurs will have to be reported to Slovak tax authority in real-time, i.e. immediately.
The e-invoice system is intended to replace the control report.
Since when?
The e-invoice system has already been postponed several times. However, the Ministry of Finance of the Slovak Republic is highly interested and is taking all steps to launch the system from 2026.
Expectations of the state administration?
• Detecting fraudulent practices and reducing the VAT gap in the state budget.
• Notifying the customer of a suspicious invoice.
• Automatic identification of VAT payers.
• Other.
What are the implications for entrepreneurs?
Entrepreneurs will have to customize their software systems.
Kreston Slovakia monitors the legislation and will keep you informed.
