From January 1, 2024, it is expected that only those invoices issued in a structured electronic form, which can also be processed mechanically using some electronic, computerized solution, will be considered. 

Additionally, from January 1, 2028, the invoicing deadline may be reduced to two working days from the date of completion to fulfill the new electronic, near-real-time Digital Reporting Requirements (DRR) data provision obligation, which will replace the current summary report. 

Also due to DRR, electronic invoicing may become mandatory for intra-community transactions from 2028.