On December 21^th the Presidential Decree No. 312/18 was published, approving the legal regime of electronic submission of the accounting elements of taxpayers, as well as the validity requirements of electronic data-processing systems.  

This law approves the structure and format of the standard tax inspection file, which allows the submission of the monthly invoice and purchase of goods and services file, in order to allow the export of this data, in a legible and common format, regardless of the system of electronic processing used by taxpayers, without affecting its functionality or internal structure. 

The present decree shall enter into force 30 days after the date of its publication. Nevertheless, this new regime it will only be applied to taxpayers registered in the Large Taxpayers Office, starting July 1^st 2019. 

For the remaining taxpayers, with a turnover or import volume of goods with a value higher than 50.000.000,00 AKz, the law will only become mandatory from January 1st 2020. However, these taxpayers may, voluntarily, join this regime during the transitional period at stake. 

To access the Decree at stake, please refer to the document attached.