More information can be found on the official website of the Propisi – Porezna uprava
- The Act regulates the fiscalization of invoices in final consumption (products/services for end consumers) as well as the issuance and fiscalization of eInvoices (invoices in a structured electronic format) in the business operations of taxable entities. +4+4+4
- An eInvoice is defined as an invoice “that is issued, sent, and received in a structured electronic format which enables its automatic and electronic processing.”
- With the introduction of the so-called “Fiscalization 2.0”, the Act expands the obligations — not only to cash or card payments but also to payments made via transaction accounts and online services (such as PayPal, Google Pay, Stripe, etc.). +2+2
- The Act also introduces the abolition and simplification of numerous forms and records (such as outgoing invoice books and special registers) within the context of fiscalization and eReporting.
Sources:
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