Following an announcement by the Revenue Administration, the deadlines for uploading e-ledger certifications have been reset. We have compiled the points taxpayers need to watch.
Following an announcement by the Revenue Administration, the deadlines for uploading electronic ledger certifications (berat) have been reset. The new schedule has been drawn up separately for taxpayers who opt for monthly and for quarterly uploads.
Uploading the certification is mandatory for the ledgers to be considered legally valid. Missing the deadline creates the risk that the ledgers are treated as never having been kept, which may in turn constitute grounds for an ex officio assessment.
Planning the certification upload schedule together with accounting close processes will also prevent the problems caused by system congestion on the final day.
