- Invoices issued in PDF format will continue to be considered valid electronic invoices until 31 December 2024.
- Taxable persons are relieved of the obligation to notify the tax authorities of inventory valuation for certain tax periods.
- The obligation to submit accounting SAF-T (PT) files to the tax authorities will only apply from the 2025 tax period onwards.
- Micro, small, and medium-sized companies and public entities acting as co-contracting entities are exempt from issuing electronic invoices until 31 December 2024.
- The prohibition on printing certain documents does not affect the obligation to print invoices and other tax-relevant documents.
- The proposed amendment has been incorporated into the draft state budget law for 2024 and is expected to be enacted on 1 January 2024.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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