It is now compulsory to issue a new circular in trade with the economic operators who have concluded contracts. Circular 38657/2024 states that contracting authorities and contracting entities of the State are required to receive and process electronic invoices and economic operators are required to submit electronic invoices, which are in accordance with the European standard for issuing electronic invoices. It is also stated that the obligation of economic operators applies to contracts concluded and/or performed by Central Administration bodies (C.D.) from 1.1.2024 onwards. The same Article states that for procedures initiated after that deadline, contracting authorities and contracting entities of the CDE must include an explicit provision in the contract documents concerning the obligation of economic operators to issue electronic invoices. The circular concludes that the presentation of electronic invoices by economic operators in the context of the execution of contracts which have been concluded by Central Administration bodies after 1 January 2024 is an obligation of the economic operator concerned, which arises not only from the existing legislation but also from its contractual obligation.
The issuing of electronic invoices in public procurement
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