Communiqué No. 2600, dated 28 September 2026, establishes a mandatory requirement for all economic operators (entrepreneurs, companies, sole proprietors) to use Electronic Invoicing Machines (EIM) approved by the OBR. This measure implements Article 24 of the VAT Law (Law No. 1/18 of 30 June 2023) and the Ministerial Order No. 540/1234 of 15 August 2026 on technical specifications for EIMs. The OBR has published a list of certified vendors and device models on its website. The compliance deadline is 1 January 2027, after which non-compliant invoices will be deemed invalid for VAT deduction purposes.
Key Takeaways
- Certified Devices Only: Taxpayers must procure EIMs from the OBR-approved list; uncertified devices will not connect to the central invoicing platform and will not generate valid fiscal signatures.
- Real-Time Transmission: Approved EIMs automatically transmit invoice data to the OBR’s central server in real time, enabling immediate VAT monitoring and reducing fraud.
- Transition Support: The OBR offers a subsidy of up to 30% of the device cost for small taxpayers (annual turnover below BIF 50 million) who acquire certified EIMs before 31 December 2026.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement