Below is an overview of the key new provisions of the Fiscalization Act and the timeline of their implementation:
Fiscalization in the B2B and B2G Segment
From 1 September 2025:
- All obligors of eInvoice exchange, as well as IT intermediaries, will have the opportunity to test systems for eInvoice exchange, eInvoice fiscalization, and eReporting to ensure readiness for the full implementation of the Fiscalization Act.
From 1 January 2026:
The obligation to issue and receive eInvoices will be introduced for all entities within the VAT system.
- The obligation to receive eInvoices will also apply, regardless of VAT status, to the following entities: companies, sole traders, self-employed professionals, state administra-tion bodies, local and regional self-government units, and budgetary and extra-budgetary users registered in the Register of Budgetary and Extra-Budgetary Users.
From 1 January 2027:
The obligation to issue eInvoices will also apply to entities that are not in the VAT system, including companies, sole traders, self-employed professionals, state administration bodies, local and regional self-government units, and budgetary and extra-budgetary users registered in the Register of Budgetary and Extra-Budgetary Users.
Please keep in mind the fact that legislation tends to change frequently. This article is therefore necessarily based on our understanding and correct interpretation of the law and practice at the time of issuing this article. This article will not be updated due to changes in legislation that occur after this article is issued.