Fiscal subject related
General information
According to the words of the Minister of Finance, the government plans to amend the Law on Electronic Invoicing by the end of 2021 and give a transitional deadline until the end of April 2022 for users to adapt and be able to issue and receive electronic invoices. Therefore, the authorities believe that this is the best way to provide an additional period for the subjects to comply with the new law and complete all information preparations.
The new deadline for the first group of subjects that the Law refers to is postponed for the end of April 2022 from the previously stated January 1st, 2022.
It was stated from the Ministry of Finance that the other deadlines, which are set in the same law, are realistic and that they will continue to be valid even after the legal changes.
Therefore, the obligation of the public sector entity to receive and keep the electronic invoice and to issue the electronic invoice to another public sector entity comes first, and this will apply from May 1st, 2022. This changed deadline is also valid for the private sector entities to issue an invoice to a public sector entity.
The obligation of a private sector entity to receive and keep an electronic invoice issued by a public sector entity, as well as electronic invoices issued by a private sector entity, will apply from July 1st, 2022, as previously planned.
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