The use of the electronic invoice differs based on the environment where it is being used. The government is currently working on a gradual mandatory implementation of the electronic invoice with the public administration. In the B2B environment the electronic invoice is completely voluntary.
The reception and processing of electronic invoices has been mandatory for public entities of the central government since April 18, 2019. Other regional institutions of government must also receive and process electronic invoices. A new gradual mandatory implementation of the electronic invoice for suppliers begins in May 2022, they will need to send invoices to public institutions through the PEPPOL network.
PEPPOL BIS 3.0