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e-Invoices for sole traders: what changes

Adria ERP team22 September 20267 min read
Contents
  1. The deadlines that apply to you
  2. How you will receive e-Invoices
  3. What you need to issue from 2027
  4. Reporting payments
  5. A five-step preparation plan

Many sole traders and flat-rate taxpayers assume fiscalization 2.0 only concerns larger, VAT-registered companies. It doesn't: the obligation to receive e-Invoices also applies to taxpayers outside the VAT system, and issuing follows a year later. The good news is that you can prepare for both phases calmly and in advance.

The deadlines that apply to you

  • From 1 January 2026: you must be able to receive e-Invoices from business partners (B2B).
  • From 1 January 2027: you must also issue and fiscalize e-Invoices to other businesses.
  • Invoices to consumers (B2C): issued and fiscalized as before, with the ZKI and JIR on the receipt.

Always confirm exact deadlines and exceptions with the Tax Administration or your accountant — this guide is an overview, not legal advice.

How you will receive e-Invoices

For partners to send you an e-Invoice, you must be reachable in the exchange network. That means choosing a channel: an information intermediary (a service that sends and receives e-Invoices on your behalf) or the free application the Tax Administration offers to taxpayers outside the VAT system. The intermediary registers you in the recipient directory, so senders know where to deliver.

Received e-Invoices must also be stored electronically for the required retention period. A PDF printout does not replace the original XML.

What you need to issue from 2027

  • Software that produces a structured e-Invoice to the EN 16931 standard (XML, not PDF).
  • A digital certificate for signing and fiscalizing invoices.
  • A sending channel — an information intermediary or the Tax Administration application.
  • Accurate customer data: OIB and e-Invoice delivery address.

Reporting payments

On top of fiscalizing the e-Invoice itself, the issuer reports payment data to the Tax Administration (e-reporting). If invoices and payments live in the same software, this step can be almost automatic — one reason to keep invoicing, collections and reporting in one place.

A five-step preparation plan

  • Now: choose a channel for receiving e-Invoices and check that partners can deliver to you.
  • Get a digital certificate (e.g. from FINA) and note its expiry date.
  • Clean up your customer list: OIBs, addresses and e-Invoice contacts.
  • During 2026: issue a few test e-Invoices in a test environment.
  • Before 1 January 2027: switch B2B invoicing over to e-Invoices.

Adria ERP produces e-Invoices to EN 16931, signs them with your certificate and fiscalizes them, and fiscalizes cash receipts under the fiscalization 1.0 rules — one program for both kinds of invoice.

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