The mandatory e-invoice from 2027 does not apply to sales to consumers, invoices sent abroad or invoices received from abroad. An overview of all exceptions with their sections of the law, including the difference between the 100 € and 400 € limits.
From 1 January 2027, Act No. 385/2025 Coll. introduces a mandatory structured e-invoice for domestic B2B transactions. What does it mean for your company and how should you prepare?
Peppol is an international network for the electronic exchange of business documents. We explain how it works and the role a certified postman (Access Point) plays in it.
VAT payers must issue e-invoices, while every legal entity and every business must be able to receive them — including sole traders, lawyers, artists and landlords.
You have 15 days from the supply to issue an e-invoice and 5 days from the moment the postman receives the invoice to report the data to the Financial Administration. The penalty is up to €10,000, or up to €100,000 for repeated breaches.
A digital postman (Peppol Access Point) delivers your e-invoices and reports the data to the Financial Administration. Here is what to base your choice on and what to check before signing.
From 1 January 2027, an invoice in EDIFACT format does not meet the definition of an electronic invoice. The solution is conversion to UBL or CII under EN 16931 — without replacing your ERP and without an SAP DRC licence.