The Cash Transaction Fiscalisation Act has been replaced by the Fiscalisation Act (OG 89/2025), which regulates the fiscalization of both B2C and B2B invoices.
The implementation is prescribed in the following phases:
- from 01 September 2025:
- supporting documents are not to be fiscalised
- possibility of testing the exchange and fiscalization of eInvoices
- from 01 January 2026:
- fiscalisation of invoices reimbursed on transaction accounts
- uninterrupted numerical sequence of invoice numbers, each calendar year or in each tax period, can start from any number, per business premises or per invoice issuing device in the business premises, while respecting the rules of sequence
- obligation to issue and receive e-Invoices for all VAT payers for all domestic transactions
- obligation to receive e-Invoices for taxpayers who are not VAT payers
- from 01 January 2027:
- obligation to issue e-Invoices for taxpayers who are not VAT payers
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