VAT registered businesses are required to submit their invoices to the tax authorities through the National Tax Service (NTS) in one of the following ways:
- Uploading invoices via the free portal provided by the tax office
- Using an outsourced, licensed e-invoice service provider
- Creating their own e-invoices via their accounting system with a digital certificate
- Using the AVRS telephone system
- Submitting in-person at a local tax office
Businesses wishing to issue tax invoices must first obtain a digital certificate. To issue the e-Tax invoice, they will need their customers' tax registration certificate for matching the invoice to a customer. The tax invoice is sent to the customer by email.
At the same time, the e-Tax invoice should be sent to the NTS. However, an alternative of monthly batch invoice submissions is permitted by the 10th of the following month.
Failure to transmit an e-Tax invoice to NTS may result in a fine of 1% of the taxable amount.
