This mandate is divided into two phases, A and B (previously called one and two), which are differentiated by their corresponding obligations. Both phases have optional and mandatory timelines, which are explored below.
Phase A (previously phase one)
This phase covers the basic functions of issuing and transmitting consignment notes to myDATA and consists of two periods.
First period:
- Optional for certain taxpayers until June 1, 2025: the optional transmission to the myDATA platfo…