Starting from January 1, 2026, the methods for securing tax obligations have been supplemented with the suspension of e-invoice issuance and restrictions on access to the online platform of a foreign company.
The suspension of e-invoice issuance is regulated by Article 88 of the Tax Code and includes 15 grounds for suspension.
The suspension of e-invoice issuance is lifted by the tax authority within one business day following the day on which the reasons for the suspension are eliminated.
Decisions on the suspension and lifting of the suspension of e-invoice issuance are made by the tax authority in the E-Invoice Information System (EIS) within one business day following the day the grounds for the decision arise, and are communicated to the taxpayer within one business day following the date of the decision.
Information about taxpayers whose e-invoice issuance has been suspended is published on the website of the authorized body within one business day following the date of the decision to suspend e-invoice issuance. The information is removed within one business day from the date of cancellation of the suspension decision.