In the final stretch of the year, some measures were established to make a number of declarative, payment and billing obligations for 2023.
Deferral of VAT payment in 2023
A permanent deferral system for the delivery of vat amounts has been established, which enters into force on 1 January 2023. Taxpayers may, without the need to provide a guarantee or collect interest or penalties, pay VAT (monthly and quarterly arrangements) in up to three monthly instalments, in the following terms:
- Until the end of the voluntary payment period;
- Up to three monthly instalments, of a value of € 25 or more, without interest or penalties, in relation to the obligations to be fulfilled in the first half of the year concerned; or
- Up to three monthly instalments, of a value of € 25 or more, without interest or penalties, and may not exceed the number of months remaining until the end of the year concerned, in relation to the obligations to be fulfilled in the second half of the year concerned.
Applications for payments in monthly instalments, to be made by taxpayers who have their tax and contributory situation regularised, are submitted electronically until the end of the voluntary payment period, and are due as follows:
- the first instalment, on the date of fulfilment of the payment obligation in question; and
- The remaining monthly instalments on the same date as the following months.
Deferral of SAFT accounting delivery
The submission of the SAFT-T (PT) file on accounting and the information to be provided through the HEI was extended for another year.
The rules defined in 2019 will only apply to the IES/DA for the periods of 2024 and beyond, to be delivered from 2025.
As of January 1, 2023, the documents with the aposition of the ATCUD and the QR code, when this is mandatory, are considered to be displayed to the supervisory authorities in the movement of goods, in addition to the TA Communication Code of the transport document previously communicated to the E-Invoice Portal, the documents with aposition of the ATCUD and the QR code, when this is mandatory.
VAT refund for the organisation of events
The system of refund of input VAT and non-deductible with expenses related to the organization of congresses, fairs, exhibitions, seminars, conferences and the like for companies that have as main activity the organization of these events (entities with CAE 82300 – Organization of fairs, congresses and other similar events).
These deductions have no limit and the scheme has been in force since 22 December 2022.
VAT – Electricity produced on a self-consumption regime
The sale to the national electricity grid of the surplus of energy for self-consumption generated from renewable sources no longer pays VAT, since the last day 22 December.
This shall ensure the application of the VAT resettlement mechanism to the supply of electricity to a taxable dealer by 31 December 2026 by ininformation to the VAT Committee of the application of that mechanism.
The new legislation also allows the transfer to those who buy the energy the obligations of:
- VAT settlement;
- communication of invoices.
How can Moneris help?
Moneris’ Technical Tax Committee, as well as its expert advisors, are available to help clarify these and other measures that may be implemented in the tax field.
Contact your Moneris manager or use the usual media: firstname.lastname@example.org | 210 316 400.