{"id":3587,"date":"2025-01-28T11:14:24","date_gmt":"2025-01-28T10:14:24","guid":{"rendered":"https:\/\/www.krestonslovakia.com\/povinna-elektronicka-fakturacia-a-nove-pravidla-dph-od-roku-2027\/"},"modified":"2025-01-28T11:16:16","modified_gmt":"2025-01-28T10:16:16","slug":"povinna-elektronicka-fakturacia-a-nove-pravidla-dph-od-roku-2027","status":"publish","type":"post","link":"https:\/\/www.krestonslovakia.com\/en\/povinna-elektronicka-fakturacia-a-nove-pravidla-dph-od-roku-2027\/","title":{"rendered":"Obligatory e-invoicing and new VAT rules from 2027"},"content":{"rendered":"<p>The Ministry of Finance of the Slovak Republic is preparing a draft Act No. 222\/2004 Coll. on Value Added Tax, as amended (hereinafter referred to as the \u201cVAT Act\u201d) to transpose Article 0 of the Council Directive (EU) amending Directive 2006\/112\/EC as regards VAT rules for the digital age, approved on 5 November 2024 by the Council of Ministers (Ecofin) (hereinafter referred to as the \u201cDirective\u201d), and <strong>thus introduce mandatory electronic invoicing for taxable persons who are payers of value added tax<\/strong> (hereinafter referred to as the \u201cpayer\u201d), as well as mandatory reporting of data from domestic transactions from electronic invoices to the financial administration in real time.<\/p>\n<p><strong>The amendments to the VAT Act are to introduce an obligation for payers<\/strong> to <strong>prepare and receive invoices in the established electronic format<\/strong>, effective <strong>from 1 January 2027<\/strong>. An electronic invoice will only be considered an invoice that contains the information required by the VAT Act and that is prepared, sent and received in a structured electronic format that allows for its automatic and electronic processing.<\/p>\n<p><strong>Effective from 1 January 2027, it is planned to introduce the obligation to report in real time to the Financial Administration <\/strong>of the Slovak Republic data from prepared and received electronic invoices for domestic transactions.<\/p>\n<p>We will monitor the legislative process and will continue to inform you about current changes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Ministry of Finance of the Slovak Republic is preparing a draft Act No. 222\/2004 Coll. on Value Added Tax, as amended (hereinafter referred to as the \u201cVAT Act\u201d) to transpose Article 0 of the Council Directive (EU) amending Directive 2006\/112\/EC as regards VAT rules for the digital age, approved on 5 November 2024 by [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3585,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[],"class_list":["post-3587","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation"],"_links":{"self":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts\/3587","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/comments?post=3587"}],"version-history":[{"count":0,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts\/3587\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/media\/3585"}],"wp:attachment":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/media?parent=3587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/categories?post=3587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/tags?post=3587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}