Order No. 8/2022-XXIII, of December 13, signed by the Secretary of State for Tax Affairs (SEAF), determines the flexibility of the fiscal calendar, in a context of promoting voluntary compliance and deepening a relationship of trust between administration and administered.

1. Communication of inventories – The communication of inventories for 2022 is allowed until February 28, without any additions or penalties.
2. PDF invoices – The PTCA accepts, until the end of 2023, invoices in PDF, which are considered electronic invoices for all purposes provided for in the legislation, which adds to the growing dematerialisation and simplification available to economic operators within the framework of electronic billing and paperless billing systems.
3. Communication of invoices – In 2023, the legal deadline for communicating invoices will be the 5th of the following month. However, recognizing the need for adaptation, the dispatch admits that communication until the 8th of the following month, without this implying additional charges. PTCA will implement, during 2023, the issuance of informative and compliance support alerts to taxpayers who do not communicate the elements of invoices (and other tax-relevant documents) by the 5th of the month following their issuance ( or the first following business day, when applicable).

Summarizing the main deadlines:

• Deadline for reporting the elements of invoices issued in 2023 until the 8th of the month following their issue;
• Extension of the deadline for communicating inventories for the year 2022 until February 28, 2023 or until the end of the second month at the end of the taxation period;
• Extension of acceptance of invoices in pdf format as electronic invoicing until December 31, 2023.