E-invoice must only be issued after fiscal receipt has been issued per fiscalization laws. Non-compliance may result in invoice rejection.
Standards:
SEF
Supported Formats:
UBL 2.1 RS CIUS
Archiving Requirements:
10 years retention for private sector entities per Law on Electronic Invoicing ; Permanent storage for public sector invoices in SEF system; Storage in SEF platform or accredited intermediary system.
N/A
N/A
B2G e-invoicing mandatory via SEF
1 May 2022
B2G
Public sector e-invoicing mandatory through Sistem E-Faktura .
B2B e-invoicing mandatory via SEF
1 January 2023
B2B
All B2B transactions require e-invoicing through Sistem E-Faktura .
SEF System Update
19 September 2025
All
Changes to improve accuracy and compliance.
E-Invoicing Law Amendments Effective
1 April 2026
B2B
Amendments to Law on Electronic Invoicing per Official Gazette 109/2025 effective for tax periods starting after March 31, 2026. Retail sales e-invoices required for corporate cardholders and advance payments. E-invoice must only be issued after fiscal receipt per fiscalization laws. Internal invoices must be generated within SEF system.
Pre-Filled VAT Returns (Postponed)
1 January 2027
All
Introduction of pre-filled VAT returns postponed from January 2026 to tax periods beginning after December 31, 2026 per Official Gazette 109/2025 .