According to this plan, all taxpayers, both individual or business, are required to issue electronic invoices.
According to Iran digital economy annotation, in today’s public meeting, parliamentarians approved the report of the economic commission regarding the law of shopping terminals and the tax system, the generalities and details of this plan. According to this plan, all taxpayers, both individual or business, are required to issue electronic invoices.
According to the parliament, in today’s public meeting, the representatives of the Islamic Council reviewed the report of the Economic Commission regarding the plan to amend Article 1 of the Law on Facilitating Taxpayers’ Tasks for the Implementation of the Law on Store Terminals and the Taxpayer System, and approved the generalities and details of this plan.
Based on the single article of this plan, article one of the Law on Facilitating Taxpayers’ Tasks for the Implementation of the Law on Store Terminals and Taxpayer System approved on 14th October 2023 is amended as follows:
Since 30th March 2023, all taxpayers, both individual or business, are required to issue electronic invoices subject to the Law on Store Terminals and Taxpayer System approved on 13th September 2019. In order to comply with the above deadline, the country’s program and budget organization is obliged to reduce the economic resources of the country’s tax affairs organization by 5% and up to 50% for each month of delay compared to the mentioned deadline, as per Article 217 of the direct taxes law.
After the country’s tax affairs organization, with the approval of the minister of economic affairs and finance, provided the possibility of issuing and sending electronic invoices by all taxpayers, the reduced percentages will return to the previous state.
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