New E-Invoice Circulation Rules and Data Submission to the SRS

The State Revenue Service (SRS) and the Cabinet of Ministers have approved a new procedure regulating how companies and institutions must organise and implement the circulation of structured electronic invoices, as well as how this data must be submitted to the SRS.
These rules introduce unified standards to improve the efficiency, transparency, and compliance of invoice circulation.

Who the rules apply to

The new procedure applies to entities listed in Article 3 of the Accounting Law, meaning all companies and institutions that carry out economic transactions and issue invoices.

E-invoice delivery channels

The regulations set out interoperable e-invoice delivery channels that ensure:

sending invoices to a business partner;
receiving invoices from a partner;
submitting invoice data to the SRS in the prescribed structured format.

Each company must choose a delivery channel and follow the corresponding procedure for submitting data through the e-invoice solution maintained by the SRS.

Data submission procedure

The Cabinet of Ministers’ regulations define:

deadlines for data submission depending on the delivery channel;
procedures in exceptional situations – for example, if an e-invoice cannot be submitted due to system malfunctions or other reasons;
the use of a structured data format, ensuring a unified e-invoice standard nationwide.

Gradual implementation

The new procedure will be introduced in stages:

From 1 January 2026 – mandatory for:
- budget institutions and companies (G2B);
- companies and budget institutions (B2G);
- budget institutions with each other (G2G).
From 1 January 2028 – mandatory also for companies that are not budget institutions (B2B).
Voluntary submission – companies in the B2B segment may submit e-invoices to the SRS from 1 January 2026.

What it means for businesses

To prepare in time, businesses are advised to:

review and adapt their accounting and invoicing systems to the new format;
ensure their chosen delivery channel meets requirements;
train staff to work with the new e-invoice circulation rules.

These changes will speed up invoice processing, reduce errors, and improve data security, while ensuring compliance with national requirements.