Slovakia Compliance Regulations
Explore Slovakia compliance regulations, including 2027 e-invoicing, VAT Control Statement, eKasa, EC Sales List and Intrastat-SK reporting.
Modernizing Tax Compliance in Slovakia
Current Obligations and the 2027 E-Invoicing Mandate
Slovakia combines established VAT, fiscalization and intra-EU reporting obligations with a new electronic invoicing and tax data reporting model entering into force from 2027.
VAT payers will be required to issue structured electronic invoices for covered domestic supplies from 1 January 2027. A wider range of taxable persons and businesses must also be able to receive electronic invoices under the new framework.
At the same time, organizations must continue to manage existing requirements such as the VAT Control Statement, eKasa, EC Sales List and Intrastat-SK reporting.
Slovakia’s Digital Tax Roadmap
The new eFaktúra model will combine structured invoice exchange with electronic tax data reporting through a decentralized architecture based on Peppol standards.
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 1 July 2030, 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.
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.
Slovakia eCompliance Regulations
Slovakia e-Invoicing and Tax Data Reporting
Entering into force from 1 January 2027. 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.
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.
Slovakia VAT Control Statement
Currently in force. VAT payers must submit detailed information on taxable transactions and input VAT deductions for each relevant tax period.
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.
Slovakia eKasa Cash Register System
Currently in force. eKasa is Slovakia’s online sales-recording and cash register system, connecting covered registers directly with the Slovak Financial Administration.
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.
Slovakia EC Sales List (ESL) Reporting
Currently in force. 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.
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.
Slovakia Intrastat-SK Reporting
Currently in force. Intrastat-SK collects statistical information on intra-EU movements of goods. The obligation applies when an organization’s imports into or exports from Slovakia exceed the applicable exemption threshold for the relevant flow.
Reporting depends on accurate commodity codes, goods values, quantities, partner countries and movement data across logistics and ERP systems.
Managing Slovakia eCompliance with a Single Trusted Partner
Code10 helps organizations assess how Slovakia’s current and upcoming requirements affect their SAP, ERP and connected business systems.
We combine SAP standard capabilities, our eCompliance Hub 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.
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.