Entrepreneurs in pain because of the new fiscalization system: ‘The law doesn’t even have regulations yet…’

– Although the law was passed on September 1, there are no regulations yet, which shows that the system is not ready for full implementation – the association said.

The new fiscalization should contribute to a more orderly operation of trades and small and medium-sized enterprises, but more caused a series of problems in the first days of its application, but its obligees were concerned. They face, they say, difficulties in issuing and receiving bills. President of the Accounting Section Mostarli she told HRT that problems exist at all levels of the system. Entrepreneurs praise the decision of the Tax Administration not to punish unintentional mistakes in the initial phase, of which there are now many, but they warn that all entrepreneurs must receive e-invoices through the IP intermediary they have chosen. If they chose Fina, everything goes through their platform. The bill no longer comes as standard, so it is often necessary to ask for it. The biggest problem at the moment is receiving e-invoices because the data is not always matched, they note.

Let’s visit, with the first one on September last year, the new Law on Fiscalization entered into force, which expanded the list of those subject to fiscalization, but also introduced other innovations. From January 1 of this year, the obligation to fiscalize all bills issued to final consumers (citizens) was introduced, regardless of the method of payment of those bills. Also, as part of Fiscalization 2.0, the obligation to issue and receive e-invoices and the fiscalization of all issued and received e-invoices in transactions between all taxpayers entered in the register of VAT taxpayers was introduced.

In addition, the obligation to receive and fiscalize e-invoices of entities that are not registered in the register of VAT payers was introduced: trading companies, craftsmen, freelancers, state administration bodies, local and regional self-government units, and other budgetary and extra-budgetary users registered in the Register of budgetary and extra-budgetary user. From January 1, 2027, all entities that are not registered in the register of VAT payers, and who in 2026 only have the obligation to receive and fiscalize received e-invoices, will have the obligation to issue and fiscalize e-invoices.