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India
Regulations

Electronic invoicing requirements

Technical requirements

  • Platform - Invoice Registration Portal (IRP)
  • Format - JSON
  • Archival period - Minimum 8 years

B2G mandates

  • Receiving - No requirements
  • Issuing - All businesses exceeding an annual invoicing total of Rs. 5 Crore (about €624,000)

B2B mandates

  • Receiving - No requirements
  • Issuing - All businesses exceeding an annual invoicing total of Rs. 5 Crore (about €624,000)
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