- E-Invoicing is not mandatory for transactions with fiscalized receipts, such as cash or card payments in B2B and B2G transactions.
- If a recipient’s identifier is unavailable in the AMS system, issuers can provide a paper invoice and submit data via eReporting.
- Exemptions aim to streamline compliance while maintaining fiscalization requirements.
Source: fiscal-requirements.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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