According to the draft law, issuers and recipients of e-invoices will be required to report transaction data in real time (fiscalization procedure) to the tax administration system (fiscalization system). The fiscalization system checks that all mandatory elements of the reporting have been submitted and whether they have been signed with a valid digital certificate, a practice to be performed for all transaction types (B2B, B2G, and B2C).   The draft also specifies which taxpayers are exempt from reporting data to the fiscalization system in Article 4.    E-invoice exchange The draft mentions that the e-invoice exchange can be performed by...