E-invoicing penalties — what triggers them and how to avoid them
Mandatory e-invoicing from 1 January 2027 comes with sanctions. The good news: the fines are tied mainly to reporting data to the Financial Administration — and that happens automatically when you use a certified e-invoicing provider (a “digital postman”). If you invoice through a certified service, managing the penalty risk is largely a matter of choosing a reliable provider.
How much the fines are
| Breach | Fine |
|---|---|
| First breach of the reporting obligations | up to €10,000 |
| Repeated breach | up to €100,000 |
These are upper limits — the actual amount depends on the seriousness of the breach and the circumstances. Fines are imposed by the Financial Administration as part of tax administration.
What can trigger a fine
- Failing to report invoice data to the Financial Administration (on issuing an invoice, and within 5 days for a received invoice).
- Reporting incorrect data that does not match the actual content of the invoice.
- Reporting the data after the statutory deadline.
Warning
A separate risk is issuing documents that do not meet the requirements of an electronic invoice (a plain PDF, for example). Such a document does not count as an electronic invoice, the data never reaches the Financial Administration — and the obligation is therefore not met.
When no fine is imposed
- For an obvious error that the VAT payer corrects immediately.
- Where the contracted certified delivery service provider demonstrably failed and the data was reported without delay once the fault had been fixed.
That exemption from liability matters when you choose a certified provider: responsibility for the technical operation lies with the provider, so a business is not penalised for the provider's outage — but it does have to be able to prove the failure.
How to eliminate the risk in practice
- Invoice through a certified provider — the data is reported automatically both when an invoice is issued and when one is received, with no manual steps.
- Let incoming invoices arrive straight into the provider's system — the 5-day reporting deadline then takes care of itself.
- Do not rely on PDFs: from 1 January 2027, only structured XML compliant with EN 16931 counts for domestic B2B supplies.
- Test the whole flow during the 2026 transition period — issuing, delivery, receiving and the export into your accounting system.
As a certified e-invoicing provider (EFSK000028), eFaktúra issues invoices in the correct format, delivers them through its own Peppol Access Point and reports the data automatically. Receiving e-invoices is free on every plan.
Frequently asked questions
Up to €10,000; for a repeated breach up to €100,000. These are maximums — the actual amount depends on how serious the breach is.
No — if it is an obvious error and you correct it immediately, no fine is imposed.
If the contracted certified provider demonstrably failed and the data was reported without delay once the fault had been fixed, you will not be fined.
No. When you use a certified provider, the data from both issued and received invoices is reported automatically.
Sources
Sort out your e-invoicing today
Electronic invoicing becomes mandatory in 2027. Find out how to prepare and whether it applies to you.