- Implementation and Compatibility:
- SAF-T Version 1.3 becomes mandatory from January 2025, with no backward compatibility. Ensure readiness by the end of the first accounting period. Previous versions can still be used for periods before 2025.
- Key Changes:
- Includes a new structure for balance accounts, revised VAT and transaction presentations, and mandatory fields. Three new fields are added, with changes to data types and character limits.
- Chart of Accounts Update:
- Companies must now link accounts to the new Business Specification aligned with the Tax Return chart, unlike previous versions with flexible mappings.
Source
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