Amendments to the General Tax Act

• The OPZ-STAT form does not have to be submitted from 01.01.2026.
• Data on collected e-invoices will be submitted through the eReporting system by the 20th day of the month for the previous month.
• There is no longer an obligation to report on unpaid invoices issued to individuals, as well as taxpayers from the EU or third countries.

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• Note:
  
  • OPZ-STAT for the year 2025 is submitted by 28.02.2026 or 30.04.2026