Which law introduced the B2B e-Invoicing mandate?
Swathy
Published on Feb 13, 2026
The B2B mandate was introduced under Article 26 of the Amending Finance Law n°2022-1157 for 2022.
It requires taxable persons to issue structured eInvoices with mandatory fields.
Invoices and transaction data must be transmitted to tax authorities via accredited private platforms.
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