Requirements and Details for Generating Electronic E-Invoices and Electronic Notes ?

The Electronic Invoices and Electronic Notes should be generated in a format that must be compliant with the requirements and details specified in Annexes (1) and (2), and in accordance with the timelines specified for the application of these requirements and details, subject to the following:

1. Electronic Invoices and Electronic Notes, whether they represent Tax Invoice or Simplified Tax Invoice, must be generated in a format that covers all details and fields required for each type of invoices as specified in Annex (2) and as per the timelines set forth under Annexes (1) and (2) of this Resolution.

2. All Electronic Invoices and their associated Electronic Notes, whether they represent Tax Invoice or Simplified Tax Invoice, must be generated in XML format or PDF/A-3 format (with embedded XML) as per the timelines specified for application and set forth under Annexes (1) and (2) of this Resolution.

3.  Electronic Invoices and associated Electronic Notes must contain a Cryptographic Stamp for authenticity and integrity, complying with VAT Law and its Implementing Regulation. Timelines from Annexes (1) and (2) of this Resolution apply.

        3.1. With regards to Electronic Tax Invoices and their associated Electronic Notes, the  Authority shall create the Cryptographic Stamp after receiving such invoices and their associated Electronic Notes pursuant to Integration procedures and verifying its fulfilment for all controls and details specified in this Resolution and Annexes (1) and (2) thereof.

       3.2. With regards to Simplified Tax Invoices and their associated Electronic Notes, the Cryptographic Stamp shall be generated by a Compliant E-Invoice Generation Solution used for generating such invoices and notes as per what is specified in Clause (Fourth) of this Resolution.

4. In addition to all requirements and details set forth under this Clause, all Electronic Notes must satisfy all the requirements specified in Article (54) of the VAT Implementing Regulation.