As a reminder, electronic invoicing in relations between taxable persons (BtoB) or between a taxable person and the government (BtoG) has been optional since 1 April 2022 and has become mandatory since 1 July 2022.
According to a recently published ordinance, the obligation to issue and transmit electronic invoices applies only to transactions involving a type of product that may be subject to tax evasion.
Source: asd-int.com
