E‑invoice issue and receipt date

E-invoice processing is important feature is independent registration of invoice issue and receipt date.

E-invoice issue and receipt dates are registered in EDM supplier confirmations (clause 1.10 -11 of Procedure). These dates define the fiscal period invoice belongs to. Date registration made by the party independent from both, taxpayer and tax inspection, makes VAT refund proofing more transparent and easy.

E-invoice is considered to be issued only when seller receives invoice receipt notification from buyer (clause 1.10-11 of Procedure). If such a notification has not been generated, or if seller has not received it, e-invoice is considered to be not issued and seller has to issue invoice on paper.