E-invoicing requirements in India

Explore the latest electronic invoicing, reporting and archival requirements.

Regulations

Electronic invoicing requirements

Technical requirements

  • Platform - Invoice Registration Portal (IRP)

  • Format - JSON

  • Archival period - Minimum 8 years

B2G mandates

  • Receiving - No requirements

  • Issuing - All businesses exceeding an annual invoicing total of Rs. 5 Crore (about €624,000)

B2B mandates

  • Receiving - No requirements

  • Issuing - All businesses exceeding an annual invoicing total of Rs. 5 Crore (about €624,000)

E-invoicing requirements in India