The abolition of Ba-Bs forms: what changed?
The forms prepared at the end of every month for years are no longer filed. The obligation is gone; the audit logic behind it is not — it has been strengthened.
The Ba form for purchases and the Bs form for sales required transactions above a threshold to be reported to the tax authority. General Communiqué No. 565 on the Tax Procedure Law abolished this obligation; no form is filed for the September 2024 period onwards.
Why it was abolished
The purpose of the forms was mutual confirmation: the amount reported by the buyer was compared with the amount reported by the seller, and discrepancies triggered review. With the spread of e-invoice, e-archive invoice and e-waybill, the authority now reaches the same data at source and in real time. Asking the taxpayer to report it a second time no longer served a purpose.
What changed in practice
| Aspect | Previously | Today |
|---|---|---|
| Reporting | Monthly Ba and Bs forms | No separate filing |
| Data source | Taxpayer declaration | E-document system |
| Scope | Transactions above thresholds | All documented transactions |
| Cross-check | At period end, by sampling | Continuous, full data |
| Correction | Amended form | Correction at document level |
What this means for the taxpayer
- The monthly burden of preparing and reconciling forms is gone; that effort should move into record quality.
- Errors in documentation now surface immediately rather than at period end.
- Transactions on paper documents do not appear in the e-document flow and are now the weakest link in record discipline.
- Account reconciliation with counterparties is still necessary; the end of the form does not remove the need for confirmation.
- Obligations and penalties relating to earlier periods can still arise within the statute of limitations.
In short: one reporting obligation ended and a continuous data flow took its place. For businesses this means fewer forms but higher record discipline. Recording a document on the right date, at the right amount and in the right account is no longer a detail that can be fixed at period end.
Legal basis
- General Communiqué No. 565 on the Tax Procedure Law
- General Communiqué No. 396 on the Tax Procedure Law (repealed regime)
- Tax Procedure Law No. 213, repeated Article 257
This article is general information and does not replace professional assessment of a specific matter. Amounts and rates relate to the stated year; please verify the current provisions before acting.
