From a tax question to an evidence-backed brief.

The decision changes several day-to-day VAT rules and introduces a future output-based apportionment formula, while leaving the cash-payment threshold to a later Ministerial Decision.

Confirm the legal person, relevant revenue calculation and applicability of the first wave. Retain the appointment evidence and reconcile the selected provider's accreditation status with the current Ministry framework.

The clarification gives a practical evidence route for historic transactions that can still affect recoverable input tax.

T&M analysis: businesses selecting an e-invoicing partner should distinguish preliminary approval from completed accreditation. A historic provider shortlist is useful procurement evidence but cannot by itself establish the provider's current standing.

Input-tax recovery will increasingly depend on documented verification controls rather than invoice possession alone.