The reform will be introduced in two stages. Given what is at stake for businesses, these dates of entry into force are adjustable to ensure reliable deployment.
- From the 1st of September 2026 : Obligation for all companies to receive e-invoices and an obligation for large and medium-sized companies to issue e-invoices.
- From the 1st of September 2027: Obligation for micro-enterprises and SMEs to issue e-invoices.