Návrh novely zákona o DPH: Vláda SR podniká ďalšie opatrenia na minimalizáciu daňových únikov

In the coming years, the Slovak VAT Act will undergo a series of significant changes and amendments, introducing numerous updates to the business landscape. Here are the key highlights:

From January 1, 2026

The introduction of ex officio VAT group registration will allow the tax office to register a group of formally independent taxable entities when there is clear evidence of intent to evade tax payments and maintain the benefits of tax exemption within their business operations.

Additionally, it is proposed to expand the application of the special tax payment method. In specific transactions where there is reasonable suspicion that the supplier will not fulfill their tax obligations, the tax office will have the authority to require the recipient to pay the tax directly to the tax administrator's account designated for the supplier.

From January 1, 2027

For domestic supplies of goods and services, the deadline for issuing invoices will be reduced to ten days in connection with the e-invoice.

From July 1, 2030

With the implementation of the e-invoice, the requirement to submit control and summary statements is set to be abolished. Stay tuned for a separate article that will provide more details about the e-invoice.

If you would like to engage in a more detailed discussion about these upcoming measures, please feel free to reach out to the author of this article or your contact person at EY Slovakia.