The Order No. 8/2022-XXIII, of December 13, 2022, by the Secretary of State for Tax Affairs, which makes some tax obligations related to invoices and inventories more flexible.
The Diploma provides that the obligation to communicate the elements of invoices and other fiscally relevant documents, issued in 2023, as well as the communication of the non-issuance of documents of this nature, can be carried out without any additions or penalties until the 8th of the month following the month of its issuance (instead of the 5th of the following month), without prejudice to the fact that communication obligations that end during the month of August may be transferred to the last day of that month.
Regarding the obligation to communicate inventories for the year 2022, it is determined that it can be carried out, without any additions or penalties, until February 28, 2023 or until the end of the second month following the end of the taxation period.
It is also established that, until December 31, 2023, PDF invoices are accepted, being considered as electronic invoices for all tax purposes.
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