- Business entities must issue e-invoices to other business entities.
- Consumers can choose between e-invoices and paper invoices and may revoke consent for e-invoices at any time.
- E-invoices to consumers must include a visualized, standardized invoice content.
- Exceptions to the law are provided.
- E-invoice providers must convert invoice formats if issuer and recipient use different standards.
- Law enters into force Dec. 6, 2025, and takes effect Jan. 1, 2028.
Source: news.bloombergtax.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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