Electronic invoicing and E-reporting – Implementation delayed till at least July 1, 2024

Electronic invoicing (domestic B2B) obligations will be imposed from 1 July 2024 (instead of 1 January 2023) in receipt to all companies
In transmission, to large companies from 1 July 2024, to mid-caps from 1 January 2025, then to SMEs and micro-enterprises from 1 January 2026
The deployment of “e-reporting” obligations (electronic transmission of B2B International and B2C data) will follow the same schedule
To be followed by the publication of the ordinance

Other sources

E-invoicing