eInvoicing
Start Preparing for eInvoicing Today, Don’t Wait Until the Last Day!
In our previous article on einvoicing, we introduced the basic concepts—what an einvoice is and isn’t, who is required to use it, when it becomes mandatory, and so on. In this article, we’ll take a closer look at this topic, discussing, among other things, how einvoicing will work, how it will affect your business, and what penalties you may face.
How do you send an invoice to the tax authority?
To receive and send invoices, you need to have a contracted digital mail carrier. You can choose only one provider for receiving invoices, but you can have multiple providers for sending them. It is important that the digital mail carrier you choose has a digital mail carrier certificate (you can find a list on the Financial Administration’s website).
When selecting a suitable digital mail carrier, you should pay particular attention to whether it is compatible with your accounting system, whether it will offer you benefits in terms of automation, and, last but not least, how much it will cost you.
What Are the Fees for a Digital Mail Carrier?
Fees may vary depending on the provider you choose and the volume of documents. Companies offering these services have already announced that their pricing will consider the number of invoices received and issued—and thus the size of the business. They have prepared various packages for business owners, ranging from the smallest (where there are no fees) to larger businesses (where a single received or issued invoice may be charged a fee, usually starting at a few cents). For example, a small business owner who receives or issues up to 5 invoices per month may be able to use this service for free from several providers.
Deadlines for Accepting Invoices via Digital Mail Carrier
You must regularly review received invoices and accept them no later than 5 days after receipt, and the invoice content has to be agreed upon with the supplier in advance (before uploading it to the system). Any subsequent corrections can only be made by issuing a credit memo or a debit memo.
Deadlines for Sending Issued Invoices via the Digital Mail Carrier
A business owner is required to send an invoice to the tax authority via the digital mail carrier immediately after it is issued in the invoicing system.
The Process of Receiving Invoices via Digital Mail Carrier
The Process of Sending an Invoice via Digital Mail Carrier
Changes to the Process of Issuing and Receiving Invoices
Manually issuing invoices and uploading them as PDF attachments will no longer be accepted. Invoices must be issued and sent to the tax authority in the precisely prescribed format via the digital mail carrier. Business owners must therefore decide for themselves whether they will continue to issue invoices on their own or whether it will be more advantageous for them to entrust the issuance of invoices to their accounting firm.
Connecting Your E-Shop to eInvoicing
If you sell your products through an e-shop, you must ensure that the e-shop is directly connected to the digital mail carrier. Don’t wait until the last minute. The connection requires time and necessary testing. We recommend that you begin using eInvoicing sometime in 2026 so that you are technically and procedurally prepared for the launch on January 1, 2027.
Change Regarding E-Kasa
Starting January 1, 2027, it will no longer be possible to issue an official invoice worth more than 400 EUR to a business via E-kasa. Such an invoice must be issued and sent to the tax authority via the digital mail carrier in the form of an eInvoice.
Fines for Failure to Comply with Mandatory eInvoice Requirements
When issuing an invoice via the digital mail carrier, you must send the invoice data to the tax authority. After the digital mail carrier receives the invoice, you have 5 days to report the data from that invoice. However, you won’t have to do this manually; your contracted digital mail carrier provider will do it automatically at. If you fail to report this information, you face a fine of up to 10,000 EUR; for repeated violations, the fine can reach up to 100,000 EUR. If you make a mistake and correct it immediately, you will not be fined (provided it was an obvious error). If the digital mail provider makes a mistake (and you can prove that the error was on their part) and the data is reported to the tax authorities without delay after the issue is resolved, you will also not be fined.
