- Electronic invoicing between domestic entrepreneurs will be mandatory from January 1, 2025
- Transitional periods until January 1, 2028 at the latest
- Entrepreneurs must be able to receive and store e-invoices to deduct input VAT
- E-invoices must be in a structured electronic format for electronic processing
- E-invoices can be sent via email or customer portal
- Exemptions for VAT-exempt services, small amounts, and certain transactions
- E-invoices must be machine-readable, human readability is optional
Source: lexology.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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