How does e-invoice affect the Slovak VAT control statement?
Short answer
e-invoice and the Slovak VAT control statement are separate obligations. The VAT control statement and recapitulative statement are not automatically abolished on 1 January 2027. Official methodological materials of the Slovak Financial Administration envisage their abolition only from 1 July 2030.
Document vs statement
The invoice documents the delivery. The control report is a separate tax liability according to the current rules.
Less rewriting
XML can reduce manual rewriting of VAT IDs, bases, rates and amounts.
Valid does not mean tax correct
The validator cannot always assess the tax regime of your transaction. Accounting control remains necessary.
Pair with accounting
The biggest benefit is in the connection to the accounting software and control before submitting the statements.
Conclusion
Mandatory e-invoice begins in 2027, but it does not by itself abolish the VAT control statement from that date.
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.