The Council of Ministers, which is the highest executive authority at a federal level, approved today a preliminary draft law that introduces mandatory B2B e-invoicing in the country.
The draft introduces changes to the Value Added Tax Code to introduce a requirement for the issuance of structured electronic invoices between taxpayers. The requirement will cover the preparation, sending, receiving, and processing of an invoice using a machine-readable structured electronic format that enables automatic and digital processing by the recipient. The Peppol network is envisaged as the delivery mechanism of the e-invoice to the buyer.
Mandating the e-invoice exchange between B2B trading parties is the first step to implementing a CTC reporting mandate of these flows to the Federal Public Service Finance.
The expected go-live date of the B2B e-invoicing mandate is January 2026.
