Based on the law proposal, companies (with the exception of micro-enterprises) will be obliged to send their invoices in electronic form as well as receive and process invoices electronically. The electronic invoices will need to be compliant with the European standard for electronic invoicing EN 16931-1:2017 and CEN/TS 16931-2:2017.
The law will come into effect on 1 January 2025, thereby ensuring that companies have adequate time to prepare for the transition.
Source: SOVOS
