The Tax Data Exchange and Transfer Platform (TEJ): A Significant Advance in Modern Tax Obligation Management
The Tax Data Exchange and Transfer Platform (TEJ) represents a significant breakthrough in modern tax obligation management, aiming to simplify and secure data exchanges between concerned entities.
As of June 1, 2024, TEJ has become mandatory for several categories of economic actors and professionals:
Companies:
- Both large and medium-sized enterprises, represented by the General Directorate of Enterprises (DGE) and the Directorate of Medium-Sized Enterprises (DME), respectively, are required to use TEJ for their tax declarations and data exchange with tax authorities.
Accounting and Tax Professionals:
- Accountants, tax advisors, and other accounting professionals will play a crucial role in implementing and using TEJ, thereby facilitating their clients' tax compliance.
As of January 1, 2025, companies already subject to electronic filing will be required to use TEJ for their tax declaration processes. Other taxpayers, including those not subject to electronic filing, will need to integrate TEJ into their practices starting from January 1, 2026.
On the other hand, certain entities are not concerned by the use of TEJ, including:
- The State
- Local authorities
- Administrative public establishments (EPA)
These organizations will continue to use their own systems for tax management, aligned with their specific needs and regulatory framework.