Simplifies requirements for circulation of e-invoices and reduces administrative burden.
Amendments
The amendments are not of a large scale and concern two narrower areas in particular.
Firstly, the possibilities for entrepreneurs to register as recipients of e-invoices in the commercial register will be simplified; in future, this can also be done by the company itself, and not just by the e-invoice handler (e-invoice operator) of its choice.
Secondly, the law will only support the use of the European e-invoicing standard.
At the same time, the principle of freedom of transaction and format remains in force.
The format of the document and conditions for its submission are generally agreed between the transaction partners; use of all other invoice formats is also still allowed.
Effectiveness
The changes will enter into force on Jul. 1, 2025.
