Persons subject to the E-Invoicing Regulation must provide a copy of the tax invoice or its related credit/debit note that is electronically generated with the clients.
A printed copy of the simplified tax invoice or its related credit/debit note must be provided to the clients/buyers, however, and based on mutual agreement between the seller and client/buyer, the invoice can be shared electronically or through any other way where the client/buyer can read it.