If I rent a shop from an individual landlord who is not conducting a business, who must issue the e-Invoice?

As the tenant (buyer) is a business, the tenant must issue a self-billed e-Invoice.

1. If the landlord is conducting a business → landlord issues e-Invoice

2. If the landlord is NOT conducting a business → tenant must self-bill

This is a mandatory role-reversal, not optional.

Key risk:

Many SMEs assume “no business = no e-Invoice”. Wrong. The obligation shifts to the tenant.