ARCA creates a new type of electronic receipt - Monthly Electronic Settlement

General Resolution No. 5824/2026 has modified Resolution 1415 and has been published by the ARCA to establish the Monthly Electronic Settlement Receipt, aiming to simplify Income Tax and VAT return filing processes.

The resolution creates a new receipt type allowing certain sectors to consolidate all monthly transactions into a single electronic document per client, replacing individual invoices for each service. This applies to banks, financial institutions, insurance companies, card iss…