Did you know that fines of up to EUR 100,000 may apply for repeated breaches of electronic invoicing obligations?
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E-invoicing: don't underestimate the high fines
23 June 2026
Did you know that repeated breaches of e‑invoicing obligations can lead to fines of up to EUR 100,000? From 1 January 2027, this won't be just a technological change but also a significant penalty risk.
The VAT Act provides for fines of up to:
- EUR 10,000 for failure to report, or for late or incorrect data from an electronic invoice
- EUR 100,000 for repeated breaches of obligations
How will the fines be decided?
When imposing them, the financial administration will take into account both the seriousness and the duration of the breach. Even so, the impact can be significant, particularly where companies do not have the right processes and technical solution in place. ⚠️
💡 Do you have the processes and a responsible team in place?
Within the Forvis Mazars tax team, the topic of e‑invoicing is led by our colleagues Ivana Boskova and Lucia Ondrejková, who have been working on it long term. They will be glad to advise you on how to set up your processes and reduce penalty risks. Please don't hesitate to contact us using the details below.
The tax environment is currently highly dynamic. The information on our website is valid as at the date of its publication. Should you have any questions or uncertainties, please don't hesitate to contact us; we will be glad to assess the impact of a specific tax matter on your situation or company.
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