Taxpayers required to issue and receive eInvoices must submit monthly eReporting (eIzvještavanje) by the 20th day of the following month, with the first deadline set for 20 February 2026 covering January 2026 domestic fiscalized transactions. Reporting is performed per invoice—via web service, accredited intermediary, or FiskAplikacija—and includes issuer obligations to report payments and non-issued eInvoices (including advance payment rules), while recipients must report rejected eInvoices, which constitutes a waiver of input VAT deduction rights.
Source: fiscal-requirements.com
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