Electronic invoicing: mandatory in 2024
By July 2024, the receipt of electronic invoices will become mandatory for companies subject to VAT.
In short, the obligation for companies to issue all electronic invoices will start between July 1, 2024 and January 1, 2026 depending on the size of the company.
For an electronic invoice to be valid, it must be created, transported, received and archived in electronic form. This is why the use of electronic invoicing implies the use of a system that guarantees the authenticity of the invoice as well as its good legibility and the integrity of its content.
The electronic signature will then be in force since it is based on a qualified electronic certificate. It can be read by a computer and can be processed in an univocal way for the exchange of computerized data, meeting the standards provided by the General Tax Code.