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      Dear Readers,

      Please note that as of 1 January 2026, new requirements have come into force regarding the confirmation of corrected, additional, and withdrawn electronic invoices (EIs).

      Pursuant to Articles 499, 500, and 501 of the Tax Code, the following rules apply to the issuance of corrected and additional electronic invoices and the withdrawal of electronic invoices.

      Where the recipient is a VAT payer:

      • the recipient is required to confirm the withdrawal of an electronic invoice or the issuance of a corrected or additional electronic invoice (or to reject it in case of disagreement);
      • an electronic invoice is deemed issued or withdrawn only upon confirmation by the recipient.

      Where the recipient is not a VAT payer:

      • the recipient may reject the withdrawal of an electronic invoice or the issuance of a corrected or additional electronic invoice within 10 calendar days from the date of receipt. If no rejection is submitted, the electronic invoice is deemed confirmed;
      • the recipient may request the supplier to reinstate a withdrawn electronic invoice or to withdraw a corrected or additional electronic invoice.

      Changes in the electronic invoice information system:

      • New statuses are introduced:
        • Pending recipient confirmation
        • Pending recipient confirmation of withdrawal
      • If no confirmation or rejection is submitted within the prescribed timeframe, the electronic invoice is automatically deemed confirmed.
      • In the event of a technical failure, the confirmation period is extended for the duration of the failure, subject to confirmation by the authorized body.

      Additional changes effective from 1 January 2026:

      • Mandatory indication of the product code from the National Goods Catalogue in electronic invoices;
      • Biometric identification for certification of electronic invoices in certain cases.

      Please take these changes into account when issuing electronic invoices from 2026 onward.