India uses a clearance CTC model centered around the mandatory infrastructure Invoice Registration Portal (IRP). The gradual lowering of the threshold for electronic invoicing is a means of getting more taxpayers to transmit e-invoices and tax data using IRP.

Since 1 April 2022, taxpayers with revenues of INR 20 crores (ca. EUR 2,4 million) are obliged to issue e-invoices. The new mandate w…