According to the source, in order to be allowed to issue electronic invoices, applicants need to follow a series of steps and requirements. VAT registrants must submit an application for approval by the General Director of the Revenue Department. Once approved, applicants must follow the rules and conditions prescribed by this regulation for preparing and keeping electronic tax invoices and receipts. These rules refer to IT level requirements such as security of data, maintaining an audit trail, user access levels and passwords.
Additionally, electronic tax invoices and receipts must contain two digital signatures together with a certificate number issued by an authority which is approved by the Revenue Department. The data contained in the electronic tax invoices, credit and debit notes and receipts must be exported every month and sent to the Revenue Department.
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