The previous draft introduced the same provisions according to which invoices in PDF or other electronic formats containing all the necessary elements in accordance with the VAT law would be considered as invoices in electronic form. However, these provisions are not included in the new draft, and there is only an alignment of the general provisions regarding electronic invoices to refer to the new law on electronic documents, electronic identification and confidential services. The VAT law nevertheless includes that the Minister of Finance is to introduce a rulebook that would regulate matters in more details.
Source: KPMG
