The main goal of this regulation is to extend the obligation to issue and send electronic invoices to all commercial relationships between companies and the self-employed. In other words, B2B transactions are the focus of this regulation, and the goal is to encourage the digitization of all companies, particularly the smallest ones. The purpose of this law is to improve regulation and the business climate, eliminate obstacles to the development of economic activities, reduce commercial delinquency, and optimize access to financing, as stated in the Preamble of the regulation.
Source: fiscal-requirements.com