Slovakia is moving ahead with the implementation of the EU's VAT in the Digital Age (ViDA) reform through a bill amending the VAT Act and related legislation (LP/2025/396). The bill transposes Articles 1 and 5 of Council Directive (EU) 2025/516 and introduces mandatory electronic invoicing and real-time reporting to the Slovak tax authorities. Similarly, the approved regulation includes the abolishment of ESL returns and VAT Control Statements as of 1 July 2030, and mandatory ex officio VAT grouping regime as of 1 January 2026.

Bratislava 24. septembra (TASR) - Balík konsolidačných opatrení na budúci rok poslanci Národnej rady (NR) SR v stredu večer definitívne schválili. O návrhu zákona, ktorým sa menia a dopĺňajú niektoré zákony v súvislosti s konsolidáciou verejných financií, rokovali v skrátenom legislatívnom konaní. Za návrh hlasovalo 78 zo 79 prítomných zákonodarcov.

Slovakia Increases VAT on Unhealthy Foods from January 2026 From 1 January 2026, Slovakia plans to move a range of food products with high sugar or salt content from the reduced VAT rate (19 %) to the standard rate (23 %). The package of consolidation measures for next year was approved by the deputies of the National Council (NR) of the Slovak Republic on 24 September 2025. Check the .

Slovakia will introduce a new VAT return form starting from the July 2025 tax period. The updated form, titled DPHv25, incorporates significant changes, particularly in the way businesses must report import VAT. This development is part of the government’s initiative to modernize VAT reporting and improve alignment with EU VAT legislation. In this article, we break down the most relevant changes and what they mean for VAT-registered businesses and importers operating in Slovakia.

Slovakia is implementing a phased introduction of the reverse charge mechanism on import VAT, beginning 1 July 2025. This system—also referred to as postponed import VAT accounting—allows eligible taxpayers to self-assess VAT on imports directly through their Slovak VAT return, instead of paying it upfront at customs. This significantly improves cash flow, as import VAT can be declared and deducted in the same VAT period the VAT liability arises.

随着全球电商的蓬勃发展，越来越多的企业瞄准欧洲市场，而斯洛伐克作为中欧的门户之一，以其优越的地理位置和相对简洁的税务政策，正成为跨境电商进入欧盟的重要跳板。如果你希望在欧盟市场大展拳脚，掌握斯洛伐克的增值税（VAT）注册与申报流程将是开启成功之门的关键。