According to FTS Order No. ED-7-26/28@ dated January 20, 2025, from January 1, 2026, taxpayers will no longer be able to exchange electronic documents in the formats of goods invoices or work completion acts via electronic document operators (EDO).
The changes affect only those currently using formats approved by FTS Orders No. MMV-7-10/551 and No. MMV-7-10/552 dated November 30, 2015.
Electronic business documents can now be created using the Universal Transfer Document (UTD) format 5.03, approved by FTS Order No. ED-7-26/970@ dated December 19, 2023. UTD 5.03 combines a primary accounting document and an invoice. It can be used to generate both a goods invoice and an act of rendered services or completed work — together with an invoice or separately.
After January 1, 2026, taxpayers may still create primary accounting documents as unstructured electronic documents or on paper. The cancellation of old formats does not affect paper invoices and acts.
Thus, if a company currently exchanges paper acts and electronic invoices, this workflow may continue unchanged in 2026.
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