The entry into force of electronic invoicing and electronic reporting obligations is slightly delayed.
The new timelines for the mandatory e-invoicing are as follows:
- 1 July 2024: Mandatory reception of e-invoices (previously 1 January 2023)
- 1 July 2024: Mandatory issuance of e-invoices by large businesses (previously 1 January 2023)
- 1 Jan 2025: Mandatory issuance of e-invoices by medium-size businesses (previously 1 January 2024)
- 1 Jan 2026: Mandatory issuance of e-invoice…