Electronic Statutory Books Upload Deadlines | Examples for 1403 & 1404
Key deadlines for Iran’s electronic statutory books, what businesses must comply with, and the risks of non-submission—plus practical examples for fiscal years 1403 and 1404.
Key deadlines for Iran’s electronic statutory books, what businesses must comply with, and the risks of non-submission—plus practical examples for fiscal years 1403 and 1404.
Step-by-step guide to prepare and upload Iran's Electronic Commercial Books: required files, validation checks, submission workflow, deadlines, and common errors—so you stay compliant and avoid penalties.
From 1 Dey 1404 (Dec 22, 2025), input VAT credit will be accepted only for e-invoices registered in Samane Moadian. Paper/off-system invoices won’t create VAT credit.
By 17 Dey 1404 (Jan 7, 2026), review the “Reaction to Information” items in my.tax.gov.ir and confirm or reject Article 169 repeated transaction lines tied to the VAT return for Summer 1404.