New legislation has postponed the Batuz obligation for small and medium-sized companies, micro-enterprises, self-employed workers, small-sized cooperatives or non-profit entities until January 1, 2024. Large companies are still expected to comply with the obligation starting January 1, 2024. The remaining groups will be subject to phased implementation starting on July 1, 2024, and expected to be complete by January 1, 2026. Taxpayers can still comply voluntarily before their deadline and receive tax benefits. The voluntary compliance calendar is from November 23 to December 15, 2023, with effect from January 1, 2024, and from January 1, 2024, to June 15, 2024, with effect from July 1, 2024, and so on.
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