On 7 October 2022, further regulatory framework documents were adopted to proceed with the implementation of e-Invoicing including:
- Specified fields/data reportable to the tax authorities via e-invoicing;
- Decree 2022-129 which specified the formalities and timelines for the operators of platforms and taxpayers to register in the e-invoicing portal;
- Details relating to:
- Obtaining the status of a Partner – Dematerialization Platform (PDP);
- Obligations of a Partner – Dematerialization Platform (PDP);
- Invoicing portal.
The dates below are the expected dates e-invoicing will come into effect:
- 1 July 2024 – Large companies;
- 1 January 2025 – Medium size companies; and
- 1 January 2026 – Small size companies
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