The first phase:

The “issuance phase”, which will come into force as of December 4, 2021 AD, will require persons subject to value-added tax to issue and save invoices electronically via an electronic system.

The second phase:

The stage of integration and linkage will be implemented in a phased manner for each category of taxpayers, starting from the first of January 2023, and the taxpayers of the target group will be notified of the link at least six months in advance.