I. – Under the conditions set forth in Article 38 of the Constitution, the Government shall be empowered to enact by ordinance all measures falling within the scope of the law that are necessary to improve and modernise the administration of VAT by businesses, as well as its collection and control by the administration, by :
1° Generalising the use of electronic invoicing and modifying the conditions and modalities for this use;
2° Introducing an obligation to transmit to the administration in dematerialised form information on transactions carried out by VAT payers which do not derive from electronic invoices, either because they are complementary to them or because they relate to transactions which are not the subject of electronic invoicing or which are not subject to the obligation to invoice for VAT purposes.
II – The regulation shall be issued within nine months of the promulgation of this law. A bill for ratification shall be submitted to Parliament within three months of the publication of this Regulation.