- Mandatory e-invoicing only applies when there is a legal obligation to issue a VAT invoice.
- E-invoicing is not required for B2C sales or many VAT-exempt transactions (e.g., financial services, real estate rental).
- In these cases, issuing an invoice is voluntary, so no e-invoice is needed.
- Standard (PDF/paper) invoices are still allowed for small value invoices (up to €250), travel tickets, small business suppliers, services to non-business legal entities, and certain real estate services for private individuals.
- Small business owners who switch to regular VAT taxation must issue e-invoices if other conditions are met.
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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