The key amendments postpone the entry into force of the mandatory national e-invoicing system (NeIS) from 1 January to 1 July 2024 (and 1 January 2025, for personally exempt taxpayers) and exclude consumer invoices from the scope of mandatory e-invoicing.
The Ministry of Finance also decided to leave business-to-customer (B2C) invoices out of the scope of the mandatory e-invoicing scheme
Source: KPMG