• Private sector entities (VAT liable) are obliged to issue electronic invoices through the Electronic Invoice Syistem (EIS) in mutual transactions, starting from January 1st, 2023.
  • Technical actions when creating electronic invoices are: sending an electronic invoice, accepting or rejecting an electronic invoice, saving an electronic invoice.
  • In terms of the Law on enforcement and security interest, electronic invoice becomes a credible document at the moment of sending to the recipient of goods or services via EIS.
  • An electronic invoice is considered delivered at the time of issue. The moment of issue is the moment of sending the electronic invoice via EIS and it is specified in the electronic invoice.
  • Acceptance or rejection of an electronic invoice does not affect its credibility.
  • When sending an electronic invoice, the recipient is automatically notified that the electronic invoice has been delivered.
  • EIS creates its own sample electronic invoice in PDF format and stamps it as having been created and sent through EIS.

Bearing in mind the moment of establishing the credibility of the electronic invoice, we believe that the proposal for execution based on a credible document – electronic invoice in paper form, can be submitted on the basis of a printed copy of the electronic invoice in PDF format with a stamp that it was created and sent via EIS, with a signature of the issuer and an indication that it is a printed copy of the electronic invoice, and with the fulfillment of the conditions on the content of data on the enforceable creditor and the enforceable debtor, as well as on the subject, type, scope and maturity of the obligation of the enforceable debtor.

Therefore, according to the author’s opinion, it is not necessary to send a warning, that is, to submit other written evidence that the executive debtor has been informed of his obligation, because the content of the electronic invoice clearly determines the date of issue, which represents the date of notification of the obligation in terms of the Law on enforcement and security interest.

This text does not represent legal advice, but the opinion of the author.