Changes to the e-Ledger Attestation Upload Calendar and Transition Rules
The Revenue Administration has revised the upload calendar for e-ledger attestations. Here is how the change affects each taxpayer group and what the application rules are.
Under the announcement published by the Revenue Administration, the calendar for uploading e-ledger attestations has been revised. The amendment covers taxpayers uploading attestations on both a monthly and a provisional tax period basis.
Who Is Affected?
The amendment concerns all taxpayers within the e-ledger regime, with new dates to be monitored particularly by the following groups.
- Taxpayers who have opted for monthly attestation uploads
- Taxpayers uploading attestations per provisional tax period
- Companies subject to independent audit whose audit calendar overlaps with attestation dates
Application Rules
The validity periods of the fiscal seal and electronic signature used to generate attestation files must be reviewed against the new calendar. Certificates nearing expiry should be renewed at least fifteen days before the upload period.
The confirmation number issued after a successful upload must be retained in the ledger archive and recorded in the digital archive system for presentation in the event of an audit request.
Failure to fulfil the attestation upload obligation on time may result in a special irregularity penalty under the Tax Procedure Law.
Action Points for Your File
- 01Check the expiry dates of fiscal seal and e-signature certificates
- 02Enter the new calendar into your accounting software reminders
- 03Complete any missing confirmation numbers for prior-period attestations
- 04Verify ledger file size and format before the upload day
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