Fiscalization 2.0 refers to electronic fiscalization of invoices (eInvoice) — it is intended for transactions between business entities (B2B) and between entities and public authorities (B2G).

Unlike the classic fiscalization (1.0), which focuses on invoices issued to final consumers (B2C), in eInvoice the fiscalization process is separated from the invoice issuance itself.

Not every B2B transaction is required to use eInvoice and fiscalization — the obligations are defined by law and apply only to entities that are legally designated as issuers or recipients of eInvoices in specific cases.

According to the Local Taxes Act, a property tax payer is required to report any changes relevant to the determination of their tax obligation to the Tax Administration by 31 March of the tax assessment year.