Not mandatory

The implementation of electronic invoices has been effective since 2016 besides non-resident taxpayers are obliged since 2018. All VAT- registered businesses are required to issue and process e-Invoices in electronic format by the authorities.

Tax authority established a portal to facilitate sending e-Invoices to the customers or sending them through web services. In order to encourage the usage of the portal, a VAT deduction is applied to companies that issue compliant electronic invoices and send them through the portal.VAT returns are submitted quarterly.