A public version of the bill on real-time invoice reporting (B2B and B2C) which should be
effective from 1 January 2024 is not yet available. The Ministry of Finance has declared
that it would like to give to the taxpayers at least 12 months for preparation, which,
given the state of the legislative process and planned transposition of the upcoming
Directive “VAT in digital age”, may mean postponing the effectiveness
of the law until 2025.
Source: EY
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