LAWIT / CHANGES / BUSINESS / VAT / E-INVOICING / UPDATED 12 October 2026
Coming1 Jul 2030T−1358 days
Cross-border e-invoicing and the end of the control statement
From 1 July 2030 e-invoicing extends to supplies within the EU and the VAT control statement ends.
AWhat changed
Act No. 385/2025 Coll. provides that from 1 July 2030 data reporting will extend to cross-border supplies within the EU (in connection with the ViDA package) and the control statement (kontrolný výkaz) and the EC Sales List (súhrnný výkaz) will be abolished.
BWhen
1 July 2030. Until then the control statement is filed as before.
CWho it affects
- VAT payers trading within the EU.
DWhat to do
- Nothing needs to change before 2030; when choosing an invoicing system, it is worth checking its roadmap for cross-border e-invoices.