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e-Transformation

Short, plain and current articles on tax, payroll and company life.

e-Transformation4 October 20263 min read

e-Invoice, e-Archive and e-Ledger: who moves, and when?

e-Invoice obligation by turnover and sector, e-Archive invoices, e-Ledger and e-Waybill; transition dates, how to apply and the penalty for not switching.

When is an invoice required, what must it show, and what is the penalty?

The invoice threshold, information an invoice must contain, the 7-day deadline, e-Invoice versus e-Archive, and 2026 penalties for not issuing or not obtaining invoices.

e-Ledger certificate upload deadlines and the consequences of late upload

Monthly and quarterly upload deadlines for e-Ledger and certificate files, the December period, 2026 extensions and consequences of late upload; a checklist before correcting entries or certificates.