AmendmentTax

A Directive to amend Tax Invoices Usage and Administration

Ministry of Revenues

Summary

This directive amends the Tax Invoices Usage and Administration Directive No. 165/2021, mandating the inclusion of a unique QR code on all tax invoices and specifying requirements for taxpayers with multiple business activities and for printing enterprises. It also outlines transitional provisions for existing invoice stock.

Who's affected

Taxpayers with multiple business lines or locations, and printing enterprises engaged in issuing tax invoices.

Action required

Printing enterprises must obtain permission from the tax authority before printing invoices, incorporate unique QR codes as specified, and comply with data security and reporting requirements. Taxpayers with unused old invoices have six months to use them, after which they must be reported and disposed of.

Key points

5
  • Mandatory unique QR code on all tax invoices.
  • Stricter rules for taxpayers with multiple business lines/locations.
  • New obligations for invoice printing enterprises regarding QR codes, data security, and permissions.
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    • Transitional period for existing invoice stock.
    • Penalties for non-compliance.

Requirements

14
  • Each tax invoice must include a unique QR code.
  • Printing enterprises must obtain unique QR codes from the tax authority.
  • The unique QR code must be printed on the right header of the invoice with a width and height not less than 2 cm.
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    • Taxpayers with multiple lines of business or business addresses must specify the number of volumes required for each branch when requesting manual invoice printing permits.
    • Invoices for taxpayers with multiple business activities must specify the line of business and branch address.
    • Printing enterprises must protect the security and confidentiality of data from the Manual Receipt QR-code Web Portal.
    • Printing enterprises must accept and implement data from the Manual Receipt QR-code Web Portal without errors.
    • Printing enterprises must comply with data protection rules when using the Manual Receipt QR-code Web Portal.
    • Printing enterprises must use ink jet ink that penetrates the paper for QR code printed manual receipts.
    • Printing enterprises must send timely reports about permitted and printed invoices.
    • Printing enterprises shall not print tax invoices without written permission from the tax authority.
    • Printing enterprises must enter into a coordination agreement with the ministry.
    • Taxpayers with unused invoices printed before this directive must use them within six months from the effective date.
    • Unused invoices after the six-month period must be reported and disposed of.

Rights and permissions

3
  • Taxpayers are allowed to use previously printed invoices for six months from the effective date.
  • The Ministry may announce an extension of the time frame for using old invoices.
  • Taxpayers using invoices with unique QR codes are no longer required to use invoices without them.

Restrictions

4
  • Invoices without a unique QR code shall not be acceptable.
  • Printing enterprises cannot transfer data from the Manual Receipt QR-code Web Portal to third parties.
  • Printing enterprises cannot print tax invoices for any taxpayer without a letter of permission from the tax authority.
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    • Taxpayers violating the provision regarding the use of QR code invoices after the transitional period will be subject to penalties.

Penalties

1
  • Taxpayers violating the provision regarding the use of QR code invoices after the transitional period shall be subjected to penalties in accordance with the applicable provisions of the Tax Administration Proclamation.

Objectives

4
  • To mandate the use of unique QR codes on all tax invoices.
  • To ensure taxpayers with multiple business activities use distinct invoices for each.
  • To outline specific responsibilities for printing enterprises regarding invoice security, data handling, and printing standards.
    • Show 1 more
    • To manage the transition from old invoice formats to new ones with QR codes.

Organizations

2
  • Ministry of Revenue
  • Ministry of Justice

Legal references

3
  • Tax Invoices Usage and Administration Directive No. 165/2021
  • Tax Administration Proclamation No. 983/2016, Article 19(4)
  • Directive No. 1099/2025
Original sourcehttps://justice.gov.et/en/directives/a-directive-to-amend-tax-invoices-usage-and-administration-directive-no-1099-2017/
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