- Taxpayers who issue utility service invoices (water, electricity, etc.) may also issue invoices to customers with statuses other than active.
- A prior request to the e-Filing account is required for this, not direct invoice issuance.
- The request is reviewed by the Tax Administration through the C@TS system, and only after approval can the invoice be issued.
Taxpayers who issue invoices for utility services, regardless of the buyer's status, according to Instruction No. 27, dated December 31, 2021 (amendment to Instruction No. 16, dated April 3, 2020 “On the invoice and the turnover monitoring system”), they may issue invoices even to clients with a status other than active. To do so, they must first submit a request through their e-Filing account.
From our daily work, we see that many entities of this kind are unaware that this official channel exists, and they try to issue invoices directly to inactive clients without first going through the required request and approval.
Who is this rule addressed to?
The regulation is primarily addressed to entities providing utility services, such as water or energy supply, which need to continue billing customers who have become inactive, due to the ongoing contractual service relationship.
How to file a request in e-Filing
The taxpayer completes and submits the request for issuing invoices to entities with inactive status through their e-Filing account. The request data and any accompanying documents are automatically synchronized into a case created in the Tax Administration's C@TS system for review and decision-making. Only after the request is approved can the invoices themselves be issued.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsWhy does it matter today?
If you provide utility services and have customers who have been classified as inactive, don't wait for their tax status to be resolved before continuing to bill. Submit the preliminary request in e-Filing and wait for approval so that your invoices are in order from the start.
How we handle this with our clients
When one of our clients needs to issue invoices to entities with inactive status, we help them prepare and submit the request in e-Filing and follow the process until it is approved by the Tax Administration.
