The Ministry of Revenues has issued a new directive mandating that businesses across 26 key economic sectors implement systems to ensure seamless business operations and electronic invoicing, even during periods of internet disruption.
This requirement is part of the 'Electronic Invoicing System Administration Directive No. 1142/2018,' which mandates that affected businesses deploy an 'Offline Business Continuity System' to maintain uninterrupted service.
Under the new regulation, termed the "Offline Business Continuity System," affected businesses are required to deploy software capable of recording and processing transactions locally when a real-time connection to the Ministry’s central Electronic Invoice Registration System is unavailable.
Once connectivity is restored, businesses are legally obligated to transmit all accumulated offline transaction data to the Ministry’s central data center within 72 hours.
This directive targets sectors that account for a significant portion of daily consumer transactions. Retailers of food, beverages, tobacco, textiles, pharmaceuticals, clothing, second-hand goods, automotive fuel, and vehicle parts are included.
The mandate also extends to service-oriented businesses, including restaurants, cafes, hotels, short-term accommodation providers, hospitals, medical and dental clinics, beauty salons, spas, veterinary services, amusement parks, public transport operators, and postal services.
Regarding technical compliance, the Ministry stated that any invoicing software intended for use in these sectors must undergo rigorous accreditation to verify its offline functionality before being approved for market use.
Businesses utilizing mobile devices or mobile point-of-sale (POS) terminals face additional regulatory requirements, including the obligation to record GPS coordinates for each transaction, report location data periodically to the Ministry, and restrict operations to authorized geographic zones.
In the event of a system outage, businesses are permitted to continue issuing invoices using their offline-capable software. However, the directive stipulates that if technical issues persist beyond seven days, taxpayers must transition to an alternative, temporary or permanent, sales registration system.
While paper invoices featuring QR codes remain an option for emergency use, they are also subject to the mandatory 72-hour reporting window once connectivity is restored.
The Ministry of Revenues noted that it retains the authority to update the list of mandatory sectors as business practices and technological infrastructure evolve.
Officials believe this measure will not only modernize the tax collection process but also mitigate the operational impact of connectivity disruptions on the business community.
