Flat-rate sole traders often ask whether Fiscalization 2.0 affects them. Short answer: yes, gradually.
By 1 Jan 2026
From 1 Jan 2026, flat-rate sole traders must be able to receive e-invoices and process them within 5 working days.
Issuing from 2027
Issuing for non-VAT payers, including some flat-rate traders, starts 1 Jan 2027.
Frequently asked questions
- When must they issue?
- From 1 Jan 2027; receiving from 1 Jan 2026.
- Certificate for non-VAT?
- For B2C yes; e-invoices use the intermediary.
- How to prepare?
- Connect an intermediary for receiving and ensure sales are fiscalized.
Get compliant in 15 minutes
Fiskalizator issues fiscal receipts (JIR/ZKI) and e-invoices - for Shopify, WooCommerce or manually. 14-day free trial.