Slovakia Reporting VAT Electronically

As of July this year all taxable entities in Slovakia report all VAT they charge and VAT they recover electronically. This VAT is reported online as input tax, enabling the tax authorities to generate pre-filled VAT returns.

Digitizing the reporting will improve reporting oversights and reduces tax evasion. If the tax authorities notice any discrepancies they will send warning notices. Anyone who continues to trade with suppliers who have received these notices, may be held jointly liable for any VAT those suppliers fail to report. They tax authorities in Slovakia have already uncovered tax fraud since this was implemented in July 2025.

In addition, they are also providing a temporary solution to avoid penalties and late-payment interest on overdue tax. This measure will apply mainly to companies who have outstanding VAT liabilities in September 2025 (or failed/missed to report VAT correctly in Q3). Please contact EuroVAT today vat@eurovat.com if that is your case! We can immediately assist your company and still file your reports correctly during a brief grace period early next year.

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