Transitional provision on the Act Implementing the Digitalisation Directive

Section 53a(2), first sentence, no. 3 and section 89, third sentence, in the version in force from 1 August 2022, are to be applied for the first time to accounting documents for the business year beginning after 31 December 2021. The provisions designated in the first sentence, in the version in force up to and including 31 July 2022, are to be applied for the last time to accounting documents for the business year beginning before 1 January 2022.