The Standard Invoice will be effective as of July 1 for persons subject to the Synthetic Business Tax (GST).

The extension of the obligation to issue standardised invoices by any natural or legal person covered by the GST regime is scheduled for 1 July 2021. In a circular note dated April 23, the Director General of Taxes (Dgi), Nicolas Yenoussi indicated that the moratorium granted to people subject to the GST is suspended.

"Hereby terminates the moratorium recalled above. I therefore inform you that this obligation now extends to all natural or legal persons covered by the GST regime, whatever their sectors of activity, as of July 1, 2021, "announces the Dgi in its circular.

It adds that two options are available to the persons concerned by its note, as regards the issue of standard invoices. The first is the purchase of the physical machine (Mecef) and the second is the use of the e-Mecef platform.