Following The Ctf Communiqué No 005/2022 of 28-03-2022, and considering the successive flexibilities of the fiscal calendar and the timely revision of these deadlines whenever there are relevant circumstances, in particular with the publication on 24 May 2022 of Order No 49/2022.XXIII of the Secretary of State for Tax Affairs (SEAF), which determines a one-off adjustment of the fiscal calendar 2022, without any additions or penalties, it is communicated that:
- PDF invoices, considered electronic invoices for all purposes provided for in tax legislation, must be accepted by 31 December 2022.