TAX·January 2026
E-invoicing: who is already covered and what changes by 2027
Since 1 January 2026, electronic invoicing is no longer optional for large taxpayers and State suppliers.
The obligation came into force on 1 January 2026 and covers, in this first phase, large taxpayers and suppliers to the State. Extension to all other companies is expected by 2027, leaving smaller organisations a short window to prepare.
The impact is not only technical. Electronic invoicing requires consistent data at source: correct customer records, properly coded goods and services, organised document series and certified software that communicates with the AGT. Errors once corrected quietly now leave a record.
Companies not yet covered gain from three early steps: check whether current software meets the requirements, clean up customer and supplier records, and define who inside the company is responsible for issuing and correcting documents.
Experience in other markets shows the hard part is not technical adoption. It is the everyday documentary discipline it demands.