art_6__para_5

5. Member States shall adopt and publish, by 30 June 2030, the laws, regulations and administrative provisions necessary to comply with Article 5. They shall immediately inform the Commission thereof. They shall apply those measures from 1 July 2030. By way of derogation from the second subparagraph of this paragraph, Member States having a domestic digital real-time transaction-based reporting obligation in place on 1 January 2024 or having been granted an authorisation on the basis of Article 395 before 1 January 2024 allowing them to put such an obligation in place, or where such authorisation was not necessary, having adopted national legislation before 1 January 2024 providing for the introduction of such a domestic digital real-time transaction-based reporting obligation, shall apply the measures regarding Article 5, point (5), related to Article 218, and the measures regarding Article 5, point (19), related to Articles 271a and 271b, by 1 January 2035, in so far as domestic electronic invoicing and reporting are concerned. Where the interim evaluation report referred to in Article 271c reveals the existence of shortcomings, the Commission shall assess the need for further measures and shall, if necessary, make an appropriate proposal with a view to postponing that deadline until those shortcomings are addressed.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.