The Slovak Financial Administration is moving forward with the implementation of the upcoming e-invoicing mandate scheduled for the upcoming January, 2027. As part of the transition process towards the e-invoicing framework, the tax authority is ex officio registering online a wide variety of different groups of persons that should comply with the e-invoicing mandate, which starts in the upcoming year.
Assignment of VAT numbers
To reduce compliance challenges that come along with the country-wide e-invoicing implementation, the tax authority is reviewing the repositories of different commercial chamber associations and related registries to identify which persons(such as legal persons, sole-traders, and others)are missing TIN, and with the lack of tax identification, these economic operators won’t be able to be identified in the e-invoicing system.
How is this procedure going to be operationalized?
The tax authority officially informed through its official channels that it is planning to register for VAT electronically, and ex officio more than 58,000 legal persons whose business registration is completed and is part of the local Slovakian business registries.
This process of electronic registration should be completed by the end of October 2026. Tax authorities put a high-importance notice to all parties that are going to be registered in this manner, as follows: “ The assignment of a VAT number does not mean a new tax obligation. It is primarily a step that will allow legal entities to operate in the mandatory electronic invoicing system from 2027.”
The Slovakian e-invoicing framework goes well beyond domestic B2B transactions; it is much more than that. It covers B2G transactions, transactions between businesses where the businesses aren’t registered for VAT, but are below the threshold.
Assignment of VAT number and Tax Reporting
The assignment of the VAT numbers following this particular Financial Administration procedure doesn’t per se trigger other compliance obligations that come along with the VAT registration. This number assignment procedure is merely “processed” to establish “best-in-class” in-class coherence approach(at the preliminary stage) with the country e-invoicing framework.
Businesses that are outside the VAT reporting obligation remain outside it.
The Slovakian e-invoicing regime will bring an obligation for legal persons to receive and store e-invoices received from different sources, such as telecommunications service providers, electricity bills, or fees related to bank account management.
To be able to receive e-invoices from different suppliers or providers, the legal persons(that aren’t registered for VAT) need to receive a VAT number in order to open a business account on the Financial Administration website, where the e-invoices are going to be validated.
The registration orchestrated in this manner implies the necessity to use the assigned VAT number when fulfilling the obligations under the VAT Act effective from January 1, 2027, for identification in the online system developed for proper validation of e-invoices (sending and receiving of e-invoices).