- Public Sector Mandate: E-invoicing is mandatory for B2G transactions. Large companies must comply, and SMEs/micro-enterprises will be required to issue structured e-invoices starting January 1, 2026.
- B2B/B2C Compliance: While not mandatory, all invoices must be generated using certified software and include a QR code, ATCUD, and hash. From 2026 (?), PDF invoices must also carry a qualified electronic signature (QES) to be valid.
- Archiving & Reporting: Invoices must be archived for 10 years. Full SAF-T accounting files will be required from 2027 for the 2026 fiscal year, and foreign suppliers must comply with CIUS-PT formatting and SAF-T rules.
Source ecosio
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