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The end of the year is approaching, and the date 1.1., besides marking the beginning of a new year, always also signifies the entry into force of various amendments to laws and regulations. Recently, much has been discussed about the changes that will occur with the entry into force of the Fiscalization Act (NN 89/2025), the content of which has been known to us since mid-year.
What changes from January 1st?
From the first day of the new year, fiscalization of all invoices issued to end consumers becomes mandatory, regardless of the payment method – cash, bank card, transaction account, or other forms of payment (PayPal, Google Pay, etc.).
Additionally, there is the introduction of the obligation to issue and receive eInvoices for all those who are in the VAT system.
What does this mean for private landlords?
For now, nothing for most landlords.
The fiscalization obligation from the new year applies to entrepreneurs, tradesmen, and all those who are income tax payers on the basis of performing independent activities.
Flat-rate landlords do not earn income from independent activities but from property. Therefore, they are currently not required to fiscalize their invoices.
However, the changes do affect landlords operating through trades or companies. They will need to implement fiscalization for their invoices.
Obligation of eInvoices
Another important novelty concerns the obligation to issue and receive electronic invoices (eInvoices).
eInvoices are structured electronic invoices containing digital signatures and certificates, ensuring their authenticity, integrity, and immutability. Such invoices are automatically recorded in business systems and enable much greater control by tax authorities.
However, this obligation applies only to those in the VAT system. For most flat-rate private landlords, there are no changes in this regard.
If a landlord operates through a trade or company and is in the VAT system (the VAT threshold is 60,000.00 euros), they must issue and receive only eInvoices.
What if you operate through a trade or company and are in the VAT system?
In that case, you must:
- implement fiscalization of all invoices issued to end consumers
- use eInvoices in business operations
This means that you need a software solution that supports fiscalization and eInvoices, or two separate solutions – one for fiscalization and another for eInvoices. Today, there are many providers of such services on the market.
For those who (still) are not obliged to issue and receive eInvoices but wish to introduce them into their business, it is important to know that there is a free application from the Tax Administration called MIKROeRAČUN, intended for small and medium-sized entrepreneurs who are not in the VAT system. Instructions for downloading and using the application are available on the Tax Administration website.
If a MIKROeRAČUN user enters the VAT system in the meantime, they lose the right to use this application and must choose another information intermediary starting from the first day of the next year.
What can we expect in the future?
Finally, the question remains whether flat-rate landlords will continue to be exempt from fiscalization and eInvoices. Currently, there are no announcements of changes, but we will continue to monitor amendments to laws and regulations to provide landlords with accurate and timely information.
