Official Letter No. 3955/CT-CS dated September 19, 2025 of the Tax Department regarding electronic invoices

In cases where the buyer is a business establishment with a tax identification number (TIN), the name, address, and TIN of the buyer stated on the invoice must be recorded in accordance with the Business Registration Certificate, Branch Operation Registration Certificate, Household Business Registration Certificate, Tax Registration Certificate, TIN Notification, Investment Registration Certificate, or Cooperative Registration Certificate. Where the buyer is a budgetary unit, the name, address, and budgetary unit code of the buyer stated on the invoice must be recorded using the code assigned to such budgetary unit.

In cases where the buyer does not have a TIN, the invoice is not required to show the buyer’s TIN. In the cases specified at Point c, Clause 14, Article 10, it is not mandatory to state the name, address, or TIN of the buyer. From June 1, 2025, where the buyer provides a TIN or personal identification number, the invoice must show such TIN or personal identification number.

For electronic invoices generated from cash registers, the invoice shall display the name, address, TIN/personal identification number/telephone number of the buyer if the buyer so requests.

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