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.
Source Sovos
Click on the logo to visit the website
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "Spain"
- Spain Approves Bill to Amend VAT Law, Transposing EU Digital Age Directive (ViDA)
- How to Recover VAT Paid in Bahrain: Eligibility, Process, and Key Deadlines for Businesses
- Judge Proposes Trial for Criminal Organization Over €194 Million Hydrocarbons VAT Fraud in Spain
- AES Export Declarations: Zero Gross Mass Validation Rule Effective from December 3, 2025
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
