E-Invoice applies, in the B2B relationship, only to the sale of goods, not to the provision of services. Restaurants are relieved of their obligations.
An important clarification related to the use of the e-Invoice system is that it is used strictly for the sale of goods, not for the provision of services, the specialists emphasize. From April 1, 2022, e-Invoice becomes operational optionally for high tax risk goods sold in the B2B relationship, following that from July 1, 2022 to move to a mandatory regime.
Source
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