Harmonization with regulations on electronic invoicing
- If a VAT invoice is issued through the electronic invoicing system, it does not have to contain information on the place of issuance of the invoice
- Date of the advance payment is a new mandatory element of an advance payment invoice
Harmonization with regulations on fiscalisation
- A fiscal invoice issued by a VAT payer that records supply via an electronic fiscal device, is considered to be a VAT invoice within the meaning of the Law on VAT
Source KPMG
See also
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