Reports VAT

The control and recapitulative statement shall be deleted by introducing e-invoice?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

Not from 1. 1 January 2027. Financial Administration states in the current FAQ that the control and recapitulative statement will be deleted from 1. 1 July 2030. Up to 30. 30 June 2030 e-invoice does not automatically replace and the payer continues to submit them according to effective rules.

e-invoice

Document

XML document the specific delivery.

Control statement

Tax statement

To be administered by § 78aAs long as the duty lasts.

Summary statement

Cross-border data

Specifies specific transactions by § 80.

Data

Automation

XML helps but does not replace tax assessment.

Conclusion

e-invoice from 1. on 1 January 2027 does not in itself cancel the accounts. Control and recapitulative statement according to the current FAQ Financial Administration cancel as from 1. 1 July 2030.

Sources

  • Law No. 222/2004 Z. z. o VAT, § 78a
  • Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, examples No. 9 and No 62 (Part I)

FAQ Financial Administration 9/VAT/2025/IM, example No 9 · Act on VAT

Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.