2023 Tax Calendar: Changes and Deferrals

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Mandatory electronic invoicing in public contracts, communication of inventories and other important adjustments to the 2023 tax calendar are some measures that you should take into account at the beginning of this year.

These changes to the tax calendar are also a result of the impacts of the COVID-19 pandemic on businesses, which, despite appearing to be a thing of the past, is still causing changes in the tax field. In this article, we will explore everything that came into force, what changed and what was postponed until next year.

Fiscal Calendar 2023: mandatory requirements
Billing
Electronic Invoicing in Public Contracts

Since January 1, 2023 , all micro-enterprises and SMEs supplying the State are indonesia whatsapp number database to implement Electronic Invoicing in public contracts.

ATCUD

Initially, Decree-Law No. 28/2019 stipulated that all documents with tax relevance would have to present a QR Code and a Unique Document Code (ATCUD) in 2021. After several postponements (and after the QR Code became mandatory on invoices), the implementation of the ATCUD on invoices became mandatory since January 1, 2023 .

Increased VAT exemption for self-employed workers
The VAT exemption for self-employed workers increases from 12,500 euros to 13,500.

Changing the current VAT exemption grounds
The reasons for VAT exemption have been standardised by the Tax and Customs Authority (AT), following the introduction of automatic invoice communication. New exemption reason codes have therefore been made available .


Fiscal Calendar 2023: Changes
Inventory communication
The communication of inventories relating to the 2022 tax period can be made until the end of February 2023 - or until the end of the 2nd month following the end of the tax period for taxpayers with a tax period other than the calendar year.

Communication of invoices and other documents to the AT
The communication of invoice elements and other fiscally relevant documents to the e-invoice portal can be made until the 8th of the month following the month of issue, without any penalty.

The communication of non-issuance of invoices can also be communicated up until the same day.

Fiscal Calendar 2023: postponements
PDF Invoices
If the Government initially decreed that from 1 January 2023, qualified digital signatures would become mandatory for electronic invoicing, now, until 31 December 2023, PDF invoices will continue to be considered electronic invoices for all legal and tax purposes. Until that date, PDF invoices must be accepted in place of paper invoices. From 1 January 2024, Qualified Digital Signatures will become mandatory.

Tax Calendar 2023: Keep your tax obligations up to date
With the implementations and postponements that have occurred in the tax field, it is more important than ever to be aware of the tax calendar and its changes.