As a novelty, it is worth noting that the limits of the modules have been extended.
The 2023 tax calendar is something like a map of how collaboration between entrepreneurs and advisors should look like. It shows everything the latter will do throughout the year and the responsibilities that SMEs and self-employed workers will assume.
Integrating it perfectly into the workflow is, therefore, one of the best actions that an advisor can do for his clients. In short, it is about keeping accounting, invoices, payrolls, inventories, tax documents, etc. up to date. The objective is to be able to fulfill each of the obligations on time and without complications .
Tax updates from the 2023 taxpayer calendar
2022 has not brought about a complete reform of the law on any of the main taxes, nor of the General Tax Law. However, there have been changes in many specific aspects , some of which will begin to apply in 2023. There will even be temporary tax measures, such as the new VAT rates, which will be in force, in principle, during the first half of the year.
In any case, much of the attention of advisors and clients will focus on changes in formal obligations :
It is very likely that 2023 will be the year canadian biotechnology email list of mandatory certification of accounting, invoicing and management software . In principle, it seems that the procedure will start with the producer's responsible declaration that it meets the requirements established by ministerial order.
It is also possible that 2023 will be the year in which advisors and clients clarify doubts about the launch of VERI*FACTU . This will allow the voluntary submission of billing records to the Tax Agency and verification by the recipient. In addition, in any case, the obligation will arise that with each invoice issued by electronic means a computerized record of the billing is issued.
2023 will likely be the year of the regulatory development of the Crea y Crece Law, which will specify many technical aspects of mandatory electronic invoicing between companies . However, there will be an adaptation period until the new obligation comes into force of 1 year, which will be extended to 2 years for businesses with less than 8 million euros of annual turnover.
Advisors must provide their clients with certified anti-fraud software.
Important dates on the 2023 taxpayer calendar
The whole year is like an itinerary in which intermediate stops must be marked. Each month, different obligations must be fulfilled for which advisors and clients must be in perfect harmony.
