In a Press Release of Ministry of Finance, the following postponements were published:
1. Transfer of receipts to the myDATA platform
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From 1.10.2021 they must send their income documents, which they issue from this date onwards:
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Businesses (natural and legal persons) with bibliographic books with a turnover of over € 50,000.
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Businesses (natural and legal persons) with haplographic books with a turnover of over € 100,000.
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From 1.11.2021, all other companies must submit their income documents.
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Revenue receipts issued or will be issued by companies up to the date of commencement of mandatory transmission, must be transmitted to the myDATA platform no later than 31.03.2022.
It is noted that especially for 2021 the transmission obligation concerns only the income documents and not the accounting classifications of expenses.
2. Interconnection of tax mechanisms (cash registers, etc.) with AADE
Gradually, and until November 2021, companies that have electronic tax mechanisms (FIM) are required to:
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upgrade their tax mechanisms to produce receipts with the QR Code of identification of the tax mechanism and the receipt integrated,
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interconnect to transmit their transactions per transaction (1 to 1) in real time on the myDATA platform,
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to completely withdraw old tax mechanisms that do not have the possibility of interconnection, arranging their image in the Tax Register.
The interconnection obligation and the corresponding upgrade-withdrawal deadlines for the companies that have FIM are as follows:
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From 1.9.2021 the tax mechanisms are interconnected by the companies that:
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were not affected by the pandemic and
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in 2019 they had a turnover of over € 100,000.
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From 1.10.2021 the tax mechanisms are interconnected by the companies that:
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were not affected by the pandemic and
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in 2019 they had a turnover of up to € 100,000.
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From 1.11.2021, the rest of the companies interconnect their tax mechanisms.
Need to get and/or to remain compliant? Get in touch!
Contribution by JB Fiscal Consulting
