Did you know that from 2027 mandatory electronic invoicing won't apply only to VAT payers?
14 April 2026
Electronic invoicing will affect considerably more businesses and organisations than it might first appear. We often hear the view that "e‑invoicing doesn't concern us because we aren't VAT payers". The reality, however, is different.
From 1 January 2027, all domestic customers will be required to accept electronic invoices whenever a domestic VAT payer supplies them with goods or a service. This applies to:
🔹 VAT payers
🔹 taxable persons who are not VAT payers
🔹 non‑taxable legal entities
What will these entities need?
In order to receive an electronic invoice at all, they will need a certified digital postman.
What does this mean in practice?
E‑invoicing will fundamentally affect the business processes of many companies and organisations, including those that have not addressed it so far. It is therefore worth preparing well in advance.
💡 Need advice on how to prepare?
Our colleague from the Forvis Mazars tax team, Ivana Boskova, will be glad to help you assess how to prepare for the transition and what lies ahead. Please don't hesitate to contact us using the details below.
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