The Ministry of Finance published e-invoicing guidelines

The guidelines confirm timelines, scope and obligations. Key clarifications include:

• Clarification on voluntary and mandatory implementation: Voluntary implementation is permitted before an entity's mandated go-live date. Mandatory implementation follows the phased roll-out starting with large entities on January 1, 2027. E-invoicing penalties apply from mandatory implementation dates, and not for voluntary adherence.
• Abroad archiving allowed, subject to conditions: Electronic Invoices, Credit …