It reads in ten minutes and it is a lesson in how tax rulemaking works: the previous resolution had not fully come into force before it was amended. It moves the online voiding deadline from the tenth to the seventh day of the following month, adds exceptions, and removes the twelve-month limit the previous one had placed on credit notes, leaving in its place the authority's power to verify how they are used.
What I took from it
The change that matters is not the deadline, it is transmission. The amendment strikes the clause that allowed a document to be sent within a few business days of being generated, and gives that strike its own start date: January 2026. Sending becomes something that happens at the moment of issue, and a system that queued documents to push them overnight stops being a performance decision and becomes non-compliance.
Since then, when I review an invoicing integration I ask first about the job that sends: how often it runs, what it does when the authority's service is down, whether retries are bounded, and who finds out when something is stuck. The honest answer in most inherited installations is that nobody finds out.
The other thing I took is method: read the transitional and final provisions before the articles. That is where you learn what applies from when, and where the dates that force a project to move are hiding.
What I left out
The narrow exceptions — withholdings tied to the currency-outflow tax, recipients abroad or deceased, voiding ordered during field inspections — are cases to know about, not to memorise. And like every amendment, it is unreadable without the original text alongside: on its own it means nothing.