Moving to e-invoicing: integrator or direct integration?

What is the difference between e-invoice and e-archive?

They are not two names for one thing. An e-invoice is issued between two parties registered in the system and lands directly in the buyer's system. Where the counterparty is not registered, an e-archive invoice is issued for the same sale; that document is delivered electronically or as a printout.

The practical consequence: once you are in the e-invoice regime you have to be able to issue both, because part of your customer base will not be registered. In software terms that means not a single "issue invoice" flow but a flow that checks the buyer's registration and routes to the right document.

How is the e-invoicing obligation calculated?

The calculation looks at the previous accounting period's gross sales. A taxpayer above the threshold has to be in the system by a set date in the following accounting period — so what governs is the date stated in the regulation rather than the day you crossed the line, and that leaves time to prepare.

Alongside the general threshold there are lower ones: for taxpayers trading in e-commerce, real estate and motor vehicles the bar sits markedly lower. A small company in one of those activities can look at the general figure, conclude it is out of scope, and discover the obligation late.

We do not print the figures in force here, because they are updated by amendments and most content online carries an old threshold. Confirm your own with your accountant against the regulation currently in force — this guide's job is to settle the technical decision.

Should I use an integrator or integrate directly?

The decision rule is simple: if your monthly invoice count is low and your software already talks to an integrator, stay with the integrator. As the count rises, or where the invoice originates inside your own system — orders, subscriptions, field sales — direct integration both gets cheaper and simplifies the operation.

What changes in the software when you move to e-invoicing?

• Buyer lookup: before each invoice the counterparty's registration is checked and the document type chosen accordingly.
• Numbering: e-document series and sequence follow their own rules; your existing numbering cannot be carried across directly.
• Cancellation and objection: there is no tearing up a paper invoice; cancellation and objection have their own deadlines and routes, and the software has to support them.
• Retention: documents must be kept electronically and produced on request — the archive has to exist on your side, not only at the integrator.
• E-ledger: taxpayers within the e-invoice scope usually fall within the e-ledger scope too; plan the two on one schedule.

Why do e-invoice notifications not reach customers?

Email delivery. E-archive invoices reach customers by email, and those emails are usually sent from your domain. If the integrator's sending server is not in your SPF record, authentication fails and the invoice notifications land in spam.

The worst part is how quietly it happens: the system says "sent", the customer says they never received it, and nobody connects the two. Put adding the integrator's SPF and DKIM records on your transition checklist; our corporate email guide covers the detail.

How long does the transition take?

With an integrator the transition takes days: application, obtaining the fiscal seal, account setup and testing. With direct integration the timeline runs in weeks depending on your development capacity, and the verification steps in the test environment are the least predictable part of the schedule. With less than three months to the deadline, starting with an integrator and moving to direct integration when volume demands it is a reasonable order.

Is there a penalty for not moving to e-invoicing?

Taxpayers within the scope who do not transition face a special irregularity penalty, and a document issued on paper can be treated as never issued — which creates knock-on effects such as the buyer being unable to record the expense. So the risk is not only the fine but the customer relationship. Confirm the amount in force with your accountant.

Is e-invoicing mandatory for small businesses?

The obligation depends on revenue and line of business; businesses below the thresholds are not required to transition but may do so voluntarily. The practical reason to volunteer: customers who are e-invoice taxpayers cannot issue you a paper invoice and expect one from you. If you work with large customers, transitioning before the obligation usually creates less friction.

What happens if the customer rejects the invoice?

In the e-invoice system the recipient has a right to object, and that objection is time-bound. A rejected invoice sits open in your accounting record, and your software has to track and flag it. In setups that do not, rejected invoices go unnoticed until period end and produce a bulk correction at closing.

How long do I have to keep the e-invoice archive?

Documents have to be kept electronically for the statutory retention period and produced on request. The critical point is where the archive lives: ask in writing, at the outset, whether your access to past documents continues once your contract with the integrator ends. That is the most common problem for companies changing integrators.

“Moving to e-invoicing looks like an accounting job; the hard part is the software where the invoice is created.”