The intention of the proponents of the regulation was to prevent the issuance of paper invoices in public procurement from 1 July 2019, with the entry into force of Article 7 of the Act on Electronic Invoicing in Public Procurement. However, this article does not define who is obliged to issue electronic invoices and when. It only stipulates that issuers of such invoices are obliged to issue them in accordance with the prescribed form.
Critical review of the Tax Administration’s announcement regarding the new Article 32a of the General Tax Act