Pursuant to the provisions of Article 53 of Law No. 17 of December 12, 2025, relating to the 2026 Finance Act, the scope of electronic invoicing has been expanded to include the provision of services.
The implementation of this expansion was clarified by administrative doctrine in Joint Note No. 2/2026.
This circular aims to outline the scope of the new provisions introduced by Article 53 and the flexibility measures provided by administrative doctrine.
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