Key Authorities

Ministry of Finance

Independent Authority for Public Revenue (IAPR)

Ministry of Digital Governance

Scope of Mandates

B2G (Business-to-Government):

• All public authorities now accept only structured e-invoices compliant with EN 16931 for contracts above €2,500.
• From September 2025, suppliers to public authorities must issue structured e-invoices.

B2B (Business-to-Business):

• February 2026 – Large companies (revenue above €1M in 2023) must start issuing e-invoices. A transition phase runs until March 2026.
• October 2026 – All remaining businesses must comply. Transition runs until December 2026.
• Applies to domestic sales and services, plus transactions with companies outside the EU.

B2C (Business-to-Consumer):

• No mandate at present.

Format & Reporting

Invoice format: Peppol BIS Billing 3.0 (aligned with EU standards).

Reporting: All invoices must be submitted in real-time through the myDATA platform (applies to B2B and B2C).

Data covered: Sales, purchases, accounting entries, and retail fiscal data.

Penalties

myDATA noncompliance:

• 10% of net value per missing/late invoice.
• Capped at €250 per day and €100,000 per year.
• Repeat violations can double or quadruple penalties (up to €100,000/year).

B2G noncompliance:

• No financial fines, but invoices may be rejected or payments delayed.