- Validity of PDFs as electronic invoices has been extended again until 30 June 2022.
- The QES (Qualified Electronic Signature) will have to be applied on PDFs and all non-EDI invoices as of 1 July 2022 (B2G, B2B and B2C)
- Exception: companies sending invoices to public entities behind eSPap will have to do it in the structured format CIUS-PT
- The ATCUD number should ony be mentioned on invoices as of 2023
- The QR code requirement is not affected, so the code will have to be displayed on every tax-relevant document (e.g., invoice, credit notes, dispatch advice, etc.), starting 1 January 2022.
- The QR code has a special section for the ATCUD; in this section, a number “0” will have to be displayed.
Source Pagero
