The country is gearing up for a crucial step in modernizing its tax practices with significant adjustments to the electronic invoicing calendar. These modifications, outlined in paragraph 3 of the legislation, aim to provide businesses with a smooth transition to this new management method while strengthening the fight against tax fraud. This article closely examines these changes and their implications for various economic players. 

Delay in Implementation: 

According to paragraph 3, major changes will apply to invoices issued starting July 1, 2025. However, a crucial amendment redefines this schedule, extending the deadline for certain categories of businesses. Under the new provisions, large enterprises and intermediate-sized enterprises (ETIs) must adopt electronic invoicing from September 1, 2026, while microenterprises and small and medium-sized enterprises (SMEs) have a later deadline of September 1, 2027

Reasons for the Adjustment: 

The main purpose of this amendment is to facilitate a gradual transition to electronic invoicing, taking into account the diversity of economic structures. Large enterprises, better prepared for this reform, already benefit from an additional timeframe compared to the initial schedule. This measure aims to ensure effective implementation without sacrificing the quality and precision of invoicing processes. 

Distinction Between Categories of Businesses: 

The adjustment proposes a clear distinction between large enterprises and ETIs, recognizing that their adaptation capabilities vary. While large enterprises will be subject to this reform from July 1, 2025, ETIs will enjoy an additional period starting September 1, 2026. This strategic differentiation aims to harmonize compliance efforts with the size and resources of each business. 

Elimination of Delay by Decree: 

A notable aspect of this amendment is the removal of the government’s ability to further delay the schedule by decree. By emphasizing the need for parliamentary consensus for any postponement, the legislator underscores the importance of stability and predictability in the implementation of this major reform. 


This series of adjustments to the implementation of electronic invoicing marks a significant step in the fiscal landscape. By balancing compliance requirements with the operational realities of businesses, these changes aim to create an environment conducive to the successful adoption of electronic invoicing, while enhancing transparency and the fight against tax fraud. 

Source: legal amendment