E-invoicing has become mandatory for most business transactions, but there are certain exceptions prescribed by the Law on Electronic invoicing. In some cases, issuing an electronic invoice is not required—here’s when!

Electronic invoices are not mandatory for:

• Retail transactions and advance payments for retail transactions – in accordance with the law governing fiscalization.
• Obligations arising from international agreements – when it comes to contractual obligations towards beneficiaries of funds from international framework agreements.
• Procurement and modernization of military and security equipment – including the procurement of related goods and services, as well as contracts with defense or security aspects.
• Electricity supply – and the service of integrating electricity into the energy system, except when it is supplied for final consumption.
• Supply of goods and services free of charge – when no financial compensation is received.
• Transactions classified as public revenue – in accordance with the law on the budget system, except where there is an obligation to calculate VAT.
• Payment of costs and rewards in judicial and other proceedings – when funds are disbursed from the budget of a court or other competent authority.

These exceptions are clearly defined by legal frameworks and apply in specific situations. That’s why it’s important to familiarize yourself with the regulations and obligations relevant to your business before issuing invoices.

Did you know about these exceptions? Share your thoughts in the comments!

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