Is it possible to send invoices electronically?
Yes, for all B2B, B2G and B2C invoices.
According to Article 1: “The electronic invoice is a digital document containing no executable code or macro-instructions, and in which proof of the date, authenticity of origin and integrity of the content are guaranteed by affixing the time reference and the issuer’s certified electronic signature under the terms of the Digital Administration Code”.
Is it necessary to have the consent of the recipient?
No, it is not mandatory for B2G or B2B invoicing.
For B2C invoicing, if the customer requests an invoice, they can choose either paper or digital format.
Source Voxelgroup
