Short answer
From 1 January 2026 e-invoices in transactions with public bodies (B2G, G2G, G2B) must be reported to the State Revenue Service (VID), and from 1 January 2028 also e-invoices between businesses (B2B). This helps VID monitor tax compliance and reduce the shadow economy.
What must be reported and when
- From 1 January 2026 — B2G, G2G and G2B e-invoices.
- From 2026 — B2B e-invoice data can be reported voluntarily.
- From 1 January 2028 — B2B e-invoices become mandatory too.
Why the state does this
Structured invoice data makes it possible to spot discrepancies faster and to reduce VAT fraud and the shadow economy. Similar systems are being introduced in many EU countries.
What it means for a business in practice
- Invoice data has to be accurate — errors will be visible.
- The process needs to be automated: with many invoices, reporting data by hand isn’t realistic.
- Your accounting software or system must support creating e-invoices and reporting the data.
The exact technical procedure for reporting is set out in regulations and VID guidelines — check the current version. How to prepare: mandatory e-invoicing in 2028.