E‑invoicing from 2027

From 1 Janu­ary 2027, busi­nesses with a tur­no­ver of more than 800,000 euros in the pre­vious year will be requi­red to issue e‑invoices. What this means in terms of for­mats, input VAT, archi­ving and con­tracts, and what needs to be done by the end of the year.