GAZT published the first draft of technical specifications for the upcoming e-invoicing mandate

While, this is an initial version subject to changes, there is a number of aspects important to outline:

Phased rollout

• Generation phase. Starting from 4 December 2021 all affected taxpayers must be able to generate and store invoices and notes electronically.
• Integration phase. Starting from 1 June 2022, by targeted groups, the taxpayers will be obliged to integrate with GAZT platform to clear and report e-invoices.

Two e-invoicing models

• Pre-clearance for B2B, meaning t…