e-Invoicing ·
e-Invoicing 2027: what your software has to do
Deadlines under the draft law, UBL 2.1, signing, validation and receiving — and what to check today.
Dates follow the draft Law on Electronic Invoicing published in August 2026. They may change before the law is passed.
Deadlines
| DATE | WHO |
|---|---|
| 1 Oct 2026 | Voluntary use for everyone |
| 1 Apr 2027 | VAT payers, state and municipal companies |
| 1 Jul 2027 | Legal entities that are not VAT payers |
| 1 Oct 2027 | Budget users, non-profits, the National Bank |
| 1 Jan 2028 | All covered entities |
How it works
The invoice is created in a structured format (UBL 2.1), signed with a qualified certificate and sent to the Public Revenue Office (UJP) platform. After validation it receives a unique identifier (eID) — only then is it legally valid. The recipient can accept or reject it within the set deadline.
What your software has to do
- Export invoice data as UBL 2.1.
- Sign it with the company certificate.
- Send it to UJP and store the eID.
- Receive incoming invoices and accept or reject them on time.
- Archive the documents.
What to check today
- Whether your software vendor has an e-invoicing module, and when.
- Whether the company has a qualified certificate.
- How many invoices you issue and receive each month.
- Who in the company will approve incoming invoices.
If the software you use has no e-invoicing, you don’t have to replace it — it can be connected through a connector. More about e-invoicing integration →