The framework is law, the rollout dates are not published yet, and that gap is the most useful moment to understand it. Here is what changes about issuing an invoice, and what it means for a shop that sometimes loses its connection.
Formal retail in Addis is multiplying, and it is multiplying in a particular shape: domestic groups adding a third and fourth branch. That shape is exactly what a single-shop spreadsheet cannot survive.
Cash has one virtue no digital payment can match: the record and the money are the same object. Once a customer pays from a wallet, your sale and the money that settled it live in two different systems — and someone has to make them agree.
Most VAT errors at a counter are not evasion. They are one multiplication done in the wrong direction, repeated a few thousand times a year.