E-INVOICE AND E-ARCHIVE INVOICE ISSUANCE PROCESSES CHANGED

The Revenue Administration is introducing new technical requirements in the issuance processes of e-invoices and e-archive invoices.

With the regulation to enter into force as of April 1, 2026, stricter data controls will be implemented, particularly in the invoicing processes of e-commerce sellers.

Sellers will no longer be able to arbitrarily apply VAT rates (e.g., “I will issue this product with a specific VAT rate”). The system will verify the seller’s NACE code and may reject the invoice if the applied VAT rate is deemed inconsistent with the declared line of business. In this context, the Revenue Administration’s system will technically prevent the issuance of invoices with VAT rates that are not aligned with the relevant NACE classification. Accordingly, sellers must ensure that the VAT rates applied are fully consistent with their registered business activities.

Another significant amendment relates to registry information. The trade name, full name, and tax office details stated on e-documents must exactly match the records maintained by the Revenue Administration.

Even minor discrepancies, such as a single character difference, may result in the rejection of the invoice by the system. Authorities recommend that sellers review their NACE codes and registry details via the Interactive Tax Office and ensure full alignment with their integrator systems.