E-invoicing requirement: suppliers above the turnover threshold must issue prescribed electronic invoices to registered recipients from the implementation date. Registered persons exceeding the prescribed turnover threshold must prepare invoices and prescribed documents electronically for supplies to registered persons under the e invoicing provision, subject to exclusions for classes of persons specified as exempt; this supersedes the earlier state notification and takes effect from 1 October 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-invoicing requirement: suppliers above the turnover threshold must issue prescribed electronic invoices to registered recipients from the implementation date.
Registered persons exceeding the prescribed turnover threshold must prepare invoices and prescribed documents electronically for supplies to registered persons under the e invoicing provision, subject to exclusions for classes of persons specified as exempt; this supersedes the earlier state notification and takes effect from 1 October 2020.
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