VAT Invoices Under eInvoicing
eInvoicing does not replace VAT requirements. Businesses must still issue Tax Invoices and Tax Credit Notes where required.
What changes
Once eInvoicing is mandatory for you:
- VAT Tax Invoices are issued as Electronic Tax Invoices in the required structured format.
- VAT Credit Notes are issued as Electronic Credit Notes through the same framework.
Buyer not ready yet?
During transition, a buyer may not be onboarded to eInvoicing. In that case:
- You may still need to provide a human-readable invoice (e.g., PDF) for commercial processing.
- Your compliance obligation is still tied to issuing the structured electronic invoice and following the prescribed exchange rules.
Provisional invoices
There is no special “provisional invoice” category in the eInvoicing framework. If an invoice is issued and later needs adjustment, this is typically handled through proper correction and credit note processes.