In accordance with Section 53 of the 2026 Finance Act, the requirement for electronic invoicing has been extended to the provision of services. Joint Circular 02/2026, dated January 23, 2026, has just clarified the rules for its implementation.
Scope of Application :
This requirement applies to service providers who report such transactions in their business registration, whether as a primary or secondary activity.
The specific case of BNCs :
Individuals classified under the non-business income (BNC) category who are required to issue invoices for professional services are also subject to this requirement.
Excluded documents :
The electronic invoicing system does not apply to other documents that serve as invoices, such as contracts, debit/credit notes, and account statements accepted for this purpose.
Impact on deductibility :
Failure by the issuer to comply with electronic invoicing requirements does not affect the right to deduct VAT or to deduct expenses and depreciation for a taxable purchaser who holds a paper invoice that complies with Article 18 of the VAT Code.
Phased implementation and transitional provisions :
- Effective January 1, 2026, this requirement applies first and foremost to providers who have already joined the electronic billing network and meet the necessary criteria.
- Service providers whose application for membership with the accredited organization (TTN) is currently being processed may continue to issue paper invoices, in accordance with current tax regulations.
- Service providers who are legally required to enroll in the system must submit their application to the authorized agency (TTN) in order to begin and complete the enrollment process.