{"id":16117,"date":"2026-10-19T16:05:59","date_gmt":"2026-10-19T14:05:59","guid":{"rendered":"https:\/\/code10it.com\/?page_id=16117"},"modified":"2026-10-19T16:10:37","modified_gmt":"2026-10-19T14:10:37","slug":"normativa-de-cumplimiento-en-eslovaquia","status":"publish","type":"page","link":"https:\/\/code10it.com\/es\/regulatory-map\/compliance-regulation-slovakia\/","title":{"rendered":"Normativa de cumplimiento en Eslovaquia"},"content":{"rendered":"\n<!--\n  CODE10 \u00b7 eCompliance HUB \u00b7 Slovakia\n  Slug: \/regulatory-map\/compliance-regulation-slovakia\/\n  SEO title: Slovakia Compliance Regulations: eCompliance Guide\n  Meta description: Explore Slovakia compliance regulations, including 2027 e-invoicing, VAT Control Statement, eKasa, EC Sales List and Intrastat-SK reporting.\n  Focus keyphrase: Slovakia compliance regulations\n  Form: ActiveCampaign _form_191\n-->\n<style>\n.c10-hub{--amber:#fab612;--ink:#4d4d4d;--grey:#ccc;font-family:\"Montserrat\",sans-serif;color:var(--ink);font-size:17px;line-height:1.7;width:100%;max-width:100%;position:relative;left:auto;right:auto;margin:0 auto!important;padding:0;overflow:hidden;overflow-x:clip;background:#fff}\nbody:has(.c10-hub),html:has(.c10-hub){overflow-x:hidden}\n.entry-content:has(> .c10-hub),.ast-container:has(.c10-hub),#primary:has(.c10-hub){max-width:100%!important;width:100%!important;padding-left:0!important;padding-right:0!important;margin-left:0!important;margin-right:0!important}\n.c10-hub *{box-sizing:border-box}\n.c10-hub h1,.c10-hub h2,.c10-hub h3{font-family:\"Montserrat\",sans-serif;margin:0;line-height:1.25;color:var(--ink)}\n.c10-hub p{margin:0 0 1em}\n.c10-hub a{color:var(--amber);font-weight:600;text-decoration:none}\n.c10-hub a:hover{text-decoration:underline}\n.c10-hero{position:relative;min-height:35vh;display:flex;align-items:center;padding:0 3em;background:#4d4d4d;overflow:hidden}\n.c10-hero__video{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;z-index:0}\n.c10-hero:before{content:\"\";position:absolute;inset:0;z-index:1;background:#4d4d4d;opacity:.83}\n.c10-hero__in{position:relative;z-index:2;max-width:720px;padding:3em}\n.c10-hero h1{color:#fff;font-size:clamp(32px,3.3vw,46px);font-weight:600;margin-bottom:.4em}\n.c10-hero h2,.c10-hero .c10-hero__sub{color:#fff;font-size:22px;font-weight:400;line-height:1.5;text-align:justify}\n.c10-intro{position:relative;padding:70px 0 50px}\n.c10-intro__grey{position:absolute;left:0;top:330px;width:32%;height:230px;background:var(--grey)}\n.c10-intro__media{position:relative;margin-left:20%;height:460px;background:url(\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/slovakia-hub-intro-bratislava-castle.webp\") center\/cover no-repeat}\n.c10-intro__box{position:absolute;z-index:2;left:6%;top:40px;width:34%;background:var(--amber);padding:2.2em 2.2em 2.4em}\n.c10-intro__box h2{font-size:16px;font-weight:600;margin-bottom:.5em}\n.c10-intro__box h3{font-size:clamp(26px,2.4vw,36px);font-weight:600;text-transform:uppercase;margin-bottom:.6em;line-height:1.15}\n.c10-intro__box p{font-size:16.5px;text-align:justify;margin:0}\n.c10-intro__box p+p{margin-top:.7em}\n.c10-intro__text{position:relative;margin-left:44%;padding:4em 8% 0 0}\n.c10-intro__text h2,.c10-intro__text h3{font-size:32px;font-weight:400;margin-bottom:.6em}\n.c10-intro__text p{font-size:19px;text-align:justify}\n.c10-title{text-align:center;color:var(--amber)!important;font-size:clamp(28px,2.7vw,37px);font-weight:600;padding:0 6%;margin:60px 0 50px!important}\n.c10-cards{padding:0 6% 20px}\n.c10-card{max-width:1140px;margin:0 auto 50px;background:#fff;border-radius:15px;box-shadow:0 0 10px 0 rgba(0,0,0,.13);padding:40px 44px;display:flex;align-items:center;gap:44px;transition:box-shadow .3s}\n.c10-card:hover{box-shadow:0 0 5px 5px rgba(0,0,0,.12)}\n.c10-card--rev{flex-direction:row-reverse}\n.c10-card__body{flex:1 1 68%}\n.c10-card__img{flex:0 0 30%}\n.c10-card__img img{display:block;width:100%;height:auto;aspect-ratio:3\/2;object-fit:cover}\n.c10-card h3{font-size:22px;font-weight:600;margin-bottom:.8em}\n.c10-card p{text-align:justify}\n.c10-card--rev .c10-card__cta{text-align:right}\n.c10-btn{display:inline-block;background:var(--amber);color:#fff!important;font-size:16px;font-weight:600;line-height:1.3;padding:12px 24px;border-radius:10px;margin-top:.6em;transition:background .3s}\n.c10-btn:hover{background:#e6a50c;text-decoration:none!important}\n.c10-hub .c10-partner{display:block;width:calc(100% - 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24px)\/2)}\n .c10-blog__arrow--prev{left:-34px}.c10-blog__arrow--next{right:-34px}\n}\n@media (max-width:767px){\n .c10-hub{font-size:16px}\n .c10-hero{padding:0}\n .c10-hero__in{padding:2.2em 1.4em}\n .c10-hero h2,.c10-hero .c10-hero__sub{font-size:19px}\n .c10-intro{padding:0 0 30px}\n .c10-intro__grey{display:none}\n .c10-intro__media{margin:0;height:260px}\n .c10-intro__box{position:relative;left:auto;top:auto;width:auto;margin:-40px 16px 0}\n .c10-intro__text{margin:0;padding:2em 16px 0}\n .c10-intro__text h2,.c10-intro__text h3{font-size:25px}\n .c10-intro__text p{font-size:16.5px}\n .c10-cards{padding:0 16px}\n .c10-card,.c10-card--rev{flex-direction:column;padding:26px 22px;gap:22px}\n .c10-card__img{flex-basis:auto;width:100%}\n .c10-card--rev .c10-card__cta{text-align:left}\n .c10-hub .c10-partner{width:auto!important;padding:0 16px 50px!important}\n .c10-form{padding:40px 16px}\n .c10-form__in{min-height:0;justify-content:center}\n .c10-blog{padding:60px 16px}\n .c10-post{flex-basis:88%}\n .c10-blog__arrow{display:none}\n .c10-hub p,.c10-hero h2,.c10-hero .c10-hero__sub{text-align:left!important}\n}\n<\/style>\n\n<div class=\"c10-hub\">\n <section class=\"c10-hero\">\n  <video class=\"c10-hero__video\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/slovakia-hub-hero.mp4\" autoplay muted loop playsinline preload=\"metadata\" aria-hidden=\"true\"><\/video>\n  <div class=\"c10-hero__in\">\n   <h1>Slovakia Compliance Regulations<\/h1>\n   <p class=\"c10-hero__sub\">Explore Slovakia compliance regulations, including 2027 e-invoicing, VAT Control Statement, eKasa, EC Sales List and Intrastat-SK reporting.<\/p>\n  <\/div>\n <\/section>\n\n <section class=\"c10-intro\">\n  <div class=\"c10-intro__grey\" aria-hidden=\"true\"><\/div>\n  <div class=\"c10-intro__media\" role=\"img\" aria-label=\"Bratislava Castle and St. Martin's Cathedral over the Danube at sunset, Slovakia\"><\/div>\n  <div class=\"c10-intro__box\">\n   <h2>Modernizing Tax Compliance in Slovakia<\/h2>\n   <h3>Current Obligations and the 2027 E-Invoicing Mandate<\/h3>\n   <p>Slovakia combines established VAT, fiscalization and intra-EU reporting obligations with a new <strong>electronic invoicing and tax data reporting model<\/strong> entering into force from <strong>2027<\/strong>.<\/p>\n   <p><strong>VAT payers<\/strong> will be required to issue structured electronic invoices for covered domestic supplies from <strong>1 January 2027<\/strong>. A wider range of taxable persons and businesses must also be able to receive electronic invoices under the new framework.<\/p>\n   <p>At the same time, organizations must continue to manage existing requirements such as the <strong>VAT Control Statement, eKasa, EC Sales List and Intrastat-SK<\/strong> reporting.<\/p>\n  <\/div>\n  <div class=\"c10-intro__text\">\n   <h2>Slovakia&#8217;s Digital Tax Roadmap<\/h2>\n   <p>The new <strong>eFakt\u00fara<\/strong> model will combine structured invoice exchange with electronic tax data reporting through a decentralized architecture based on <strong>Peppol<\/strong> standards.<\/p>\n   <p>Its first phase will focus on covered domestic transactions from 2027. A later phase is expected to extend digital reporting to cross-border supplies from <strong>1 July 2030<\/strong>, in line with the wider VAT in the Digital Age framework. From that date, the VAT Control Statement and EC Sales List are also scheduled to be abolished.<\/p>\n   <p>Existing VAT and transactional reporting obligations remain relevant during the transition, so companies need to prepare for both current requirements and the future reporting architecture.<\/p>\n  <\/div>\n <\/section>\n\n <h2 class=\"c10-title\">Slovakia eCompliance Regulations<\/h2>\n\n <div class=\"c10-cards\">\n  <article class=\"c10-card\">\n   <div class=\"c10-card__body\">\n    <h3>Slovakia e-Invoicing and Tax Data Reporting<\/h3>\n    <p><strong>Entering into force from 1 January 2027.<\/strong> VAT payers will be required to issue structured electronic invoices for covered domestic supplies, while recipients within scope must be able to receive them electronically.<\/p>\n    <p>The model will also introduce electronic transmission of invoice-related tax data to the Slovak Financial Administration. Companies should review invoice formats, Peppol connectivity, master data, tax determination and integration with SAP or other ERP systems. Invoices must still be issued within 15 days, and penalties can reach EUR 10,000, or EUR 100,000 for repeated breaches.<\/p>\n    <div class=\"c10-card__cta\"><a class=\"c10-btn\" href=\"\/regulatory-map\/compliance-regulation-slovakia\/slovakia-e-invoicing\/\">Prepare for Slovakia e-Invoicing<\/a><\/div>\n   <\/div>\n   <div class=\"c10-card__img\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/slovakia-card-e-invoicing.webp\" alt=\"Hand typing on a laptop with a digital network overlay representing Slovak e-invoicing\" width=\"1600\" height=\"1067\" loading=\"lazy\"><\/div>\n  <\/article>\n  <article class=\"c10-card c10-card--rev\">\n   <div class=\"c10-card__body\">\n    <h3>Slovakia VAT Control Statement<\/h3>\n    <p><strong>Currently in force.<\/strong> VAT payers must submit detailed information on taxable transactions and input VAT deductions for each relevant tax period.<\/p>\n    <p>The statement is filed electronically and is generally due within 25 days after the end of the tax period. Accurate invoice classification, VAT codes and reconciliation with the VAT return are essential for compliant reporting.<\/p>\n    <div class=\"c10-card__cta\"><a class=\"c10-btn\" href=\"\/regulatory-map\/compliance-regulation-slovakia\/slovakia-vat-control-statement\/\">Explore Slovakia VAT Control Statement<\/a><\/div>\n   <\/div>\n   <div class=\"c10-card__img\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/slovakia-card-vat-control-statement.webp\" alt=\"Finance professional reviewing VAT documents on a computer\" width=\"1600\" height=\"1067\" loading=\"lazy\"><\/div>\n  <\/article>\n  <article class=\"c10-card\">\n   <div class=\"c10-card__body\">\n    <h3>Slovakia eKasa Cash Register System<\/h3>\n    <p><strong>Currently in force.<\/strong> eKasa is Slovakia&#8217;s online sales-recording and cash register system, connecting covered registers directly with the Slovak Financial Administration.<\/p>\n    <p>It applies to businesses required to record qualifying sales through an online, software-based or virtual eKasa register. Retail, hospitality and other customer-facing operations need to keep POS data, receipt generation and fiscal connectivity aligned.<\/p>\n    <div class=\"c10-card__cta\"><a class=\"c10-btn\" href=\"\/regulatory-map\/compliance-regulation-slovakia\/slovakia-ekasa\/\">Understand Slovakia eKasa Requirements<\/a><\/div>\n   <\/div>\n   <div class=\"c10-card__img\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/slovakia-card-ekasa.webp\" alt=\"Customer paying contactless with a smartphone at a caf\u00e9 counter\" width=\"1600\" height=\"1067\" loading=\"lazy\"><\/div>\n  <\/article>\n  <article class=\"c10-card c10-card--rev\">\n   <div class=\"c10-card__body\">\n    <h3>Slovakia EC Sales List (ESL) Reporting<\/h3>\n    <p><strong>Currently in force.<\/strong> The EC Sales List, also known as the recapitulative statement, reports qualifying intra-EU supplies of goods and services made to VAT-registered customers in other Member States.<\/p>\n    <p>Companies within scope must maintain accurate customer VAT numbers, transaction values, country codes and supply classifications so that the electronic submission remains consistent with their VAT records.<\/p>\n    <div class=\"c10-card__cta\"><a class=\"c10-btn\" href=\"\/regulatory-map\/compliance-regulation-slovakia\/slovakia-ec-sales-list\/\">Manage Slovakia EC Sales List Reporting<\/a><\/div>\n   <\/div>\n   <div class=\"c10-card__img\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/slovakia-card-ec-sales-list.webp\" alt=\"Truck transporting goods on a European road\" width=\"1600\" height=\"1067\" loading=\"lazy\"><\/div>\n  <\/article>\n  <article class=\"c10-card\">\n   <div class=\"c10-card__body\">\n    <h3>Slovakia Intrastat-SK Reporting<\/h3>\n    <p><strong>Currently in force.<\/strong> Intrastat-SK collects statistical information on intra-EU movements of goods. The obligation applies when an organization&#8217;s imports into or exports from Slovakia exceed the applicable exemption threshold for the relevant flow.<\/p>\n    <p>Reporting depends on accurate commodity codes, goods values, quantities, partner countries and movement data across logistics and ERP systems.<\/p>\n    <div class=\"c10-card__cta\"><a class=\"c10-btn\" href=\"\/regulatory-map\/compliance-regulation-slovakia\/slovakia-intrastat-reporting\/\">Review Slovakia Intrastat Obligations<\/a><\/div>\n   <\/div>\n   <div class=\"c10-card__img\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/slovakia-card-intrastat.webp\" alt=\"Warehouse worker scanning packages with a handheld barcode scanner\" width=\"1600\" height=\"1067\" loading=\"lazy\"><\/div>\n  <\/article>\n <\/div>\n\n <div class=\"c10-partner\">\n  <h2 class=\"c10-title\">Managing Slovakia eCompliance with a Single Trusted Partner<\/h2>\n  <p>Code10 helps organizations assess how Slovakia&#8217;s current and upcoming requirements affect their SAP, ERP and connected business systems.<\/p>\n  <p>We combine <strong>SAP standard<\/strong> capabilities, our <a href=\"\/ecompliance-hub\/\">eCompliance Hub<\/a> and integration expertise to automate regulatory data flows, identify coverage gaps and connect invoicing, VAT, fiscalization and intra-EU reporting processes within a maintainable architecture.<\/p>\n  <p>Where standard functionality does not fully address a local requirement, we design complementary solutions and work with trusted partners to support the necessary regulatory and technical coverage.<\/p>\n <\/div>\n\n <section class=\"c10-form\" id=\"contact-form\">\n  <div class=\"c10-form__in\">\n   <div class=\"c10-form__box\">\n    <div class=\"_form_191\"><\/div><script src=\"https:\/\/code10.activehosted.com\/f\/embed.php?id=191\" charset=\"utf-8\"><\/script>\n   <\/div>\n  <\/div>\n <\/section>\n\n <section class=\"c10-blog\">\n  <h2 class=\"c10-blog__title\">Latest Insights About Tax and eInvoicing Regulations<\/h2>\n  <h3 class=\"c10-blog__sub\">Blog articles<\/h3>\n  <div class=\"c10-blog__wrap\">\n   <button type=\"button\" class=\"c10-blog__arrow c10-blog__arrow--prev\" aria-label=\"Previous articles\">&#8249;<\/button>\n   <div class=\"c10-blog__vp\"><div class=\"c10-blog__track\" id=\"c10-blog-track\"><p style=\"text-align:center;width:100%\"><a href=\"\/blog\/\">See all blog articles<\/a><\/p><\/div><\/div>\n   <button type=\"button\" class=\"c10-blog__arrow c10-blog__arrow--next\" aria-label=\"Next articles\">&#8250;<\/button>\n  <\/div>\n  <div class=\"c10-blog__dots\" id=\"c10-blog-dots\"><\/div>\n <\/section>\n<\/div>\n\n<script>\n(function(){\n var TAG=29, N=9, A=String.fromCharCode(38);\n var track=document.getElementById('c10-blog-track'); if(!track) return;\n var vp=track.parentNode, wrap=vp.parentNode, dots=document.getElementById('c10-blog-dots');\n var prev=wrap.querySelector('.c10-blog__arrow--prev'), next=wrap.querySelector('.c10-blog__arrow--next');\n function txt(h){var d=document.createElement('div');d.innerHTML=h||'';return (d.textContent||'').replace(\/\\s+\/g,' ').trim();}\n function cut(s,n){return s.length>n? 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