The Law will enter into force on 15 December 2024, with the majority of obligations applicable from 1 January 2025. However, certain rules have different timelines, i.e.:

• 15 December 2024: regarding the determination of the subject’s status will apply (Art 3 & Art 12);
• After 31 December 2024: provisions on the electronic recording of VAT and electronic recording of advance tax applicabl…