New Regulations on e-Invoicing and Amendments to Tax Rulebooks Published

Narodne novine No. 11/26 introduces new and amended tax rulebooks on e-invoicing, the General Tax Act, and VAT, further advancing the digitalization of tax administration and strengthening compliance requirements for taxpayers.

The latest issue of Narodne novine No. 11/26 has published several important regulatory acts affecting the tax and invoicing framework.

The published regulations include:

·         Rulebook on eInvoicing (eRačun), which further regulates the implementation and use of electronic invoices.

·         Rulebook on Amendments to the Rulebook on the Implementation of the General Tax Act, introducing adjustments related to tax procedures and compliance.

·         Rulebook on Amendments and Supplements to the Value Added Tax (VAT) Rulebook, updating provisions related to VAT application and reporting.

These regulatory changes represent another step toward the modernization and digitalization of tax administration processes. Taxpayers and relevant stakeholders are advised to review the new rulebooks carefully to ensure timely compliance with the updated requirements.