Electronic invoicing will become mandatory from January 1, 2025. The final version of the guidance on these requirements, special issues, and electronic invoices is due to be published in the fourth quarter of 2024.
At the moment, electronic invoices can be issued with the consent of the recipient. But from January 1, 2025, electronic invoices will become mandatory for domestic B2B transactions. There will be a structured format for the issuance and transmission of invoices, which will be processed electronically without the need for the recipient’s consent.
But, a transition period is provided until December 31, 2026. For transactions that will be completed before this date, invoices will be issued in a different form.
And if the total turnover of the business did not exceed 800,000 euros in the previous year, other invoices can be issued until December 31, 2027.