The Slovak Republic has published a draft law that introduces several measures aimed at combating tax evasion, reducing the tax gap, and transposing EU Directive 2025/516 on VAT rules for the digital age (ViDA). The measures include the introduction of mandatory electronic invoicing and digital data reporting (e-invoicing and e-reporting) in two phases:
- From 1 January 2027, VAT payers will be required to issue and receive e-invoices and digitally report data for domestic supplies of goods a…