How the mandate affects this sector specifically
Almost entirely B2B, so effectively every invoice you issue is in scope. Invoice volume is usually low but values are high, and billing is often tied to milestones or retainers.
The practical next step
Because volume is low, the mandated 100 free exchange and reporting services a year (Decision 64/2025) may cover a meaningful share of your invoicing — confirm what your provider counts against that allowance.
This page is general guidance for the professional and advisory services sector and does not replace tax advice specific to your business. The deadlines and scope (B2B/B2G) are federal, from the Ministry of Finance.
Last updated: 2026-08-30 — our methodology
Last updated: 2026-08-30 — our methodology