The law promotes the use of electronic invoicing in operations between businesses and professionals in order to digitize business relationships, reduce transaction costs, and facilitate transparency. This includes that all businesses must have the ability to create, send, and receive electronic invoices, and the recipient and issuer of electronic invoices must provide information on the status of the invoice. Along with the new invoicing requirements, measures are introduced to promote compliance with payment deadlines in commercial operations, with the aim of protecting smaller companies, in particular, where larger companies are in a stronger position to delay payments. This includes the monitoring of payments and using a company’s compliance with payment deadlines as part of criteria in certain areas such as access to subsidies.
Source Orbitax
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