Lately, we are increasingly encountering the concept of an e-Invoice; however, practice has shown that some information is still not known to everyone.
Did you know that an e-Invoice printed on paper or stored in PDF format on a computer does not have any element of an e-Invoice, since an e-Invoice is an electronic document that complies with the EU standard and can be read by a machine (computer) only and is issued with digital signature only. Therefore, storing of an e-Invoice in PDF format on computer or printing of an e-Invoice on paper and storing them in a paper archive (binder) is not necessary nor correct. The e-Invoice is an XML file only.
In addition, it is worth mentioning that this significantly reduces the use of paper, thereby protecting the environment.
Accordingly, the e-Invoice senders are not legally obliged to send the same to their recipients, although this is still a common practise in our country. In accordance with the law, the e-Invoices are exchanged through information intermediaries and the central platform, therefore, after an e-Invoice is created and digitally signed, its form is satisfied.