VAT Matching Software 2025-26: Now Online
- Taxpayers can now access the Revenue Agency website to calculate their synthetic reliability index (ISA) and view the proposal for the biennial composition with creditors (CPB) for the...
- The biennial composition with creditors for 2025-26 is now available. The Revenue Agency notes that enrollment can occur alongside tax declarations or independently by submitting the CPB model...
- The agreement for 2025-2026 is open to taxpayers who predominantly engaged in economic activities last year within the agriculture, manufacturing, services, professional activities, and trade sectors, provided ISAs...
Revenue Agency Offers Biennial Tax Arrangement for 2025-2026
Table of Contents
- Revenue Agency Offers Biennial Tax Arrangement for 2025-2026
- Biennial Tax Arrangement for 2025-2026: Your Questions answered
- What is the Biennial Composition with Creditors (CPB) for 2025-2026?
- Key dates: When is this CPB available?
- Who is eligible to join this tax arrangement?
- How do I start the process?
- How can I enroll in the CPB?
- What are the options for submitting the CPB model?
- What is the “CPB Dialog” box I see on the income frontispiece?
- Summarized Information: At a Glance
- Where can I find more detailed information or assistance?
Taxpayers can now access the Revenue Agency website to calculate their synthetic reliability index (ISA) and view the proposal for the biennial composition with creditors (CPB) for the 2025-2026 period, according to an agency declaration.
The biennial composition with creditors for 2025-26 is now available. The Revenue Agency notes that enrollment can occur alongside tax declarations or independently by submitting the CPB model with only the frontispiece of the 2025 income.
Who can Join the Arrangement
The agreement for 2025-2026 is open to taxpayers who predominantly engaged in economic activities last year within the agriculture, manufacturing, services, professional activities, and trade sectors, provided ISAs are approved for their specific activities and they do not already have an ongoing adhesion for the 2024-2025 period.
How the Transmission Takes Place
As outlined in the provision of April 24, the Revenue Agency clarifies that adhesion for the 2025-2026 period can be transmitted jointly with the tax return and ISA models or independently.
In the latter scenario, taxpayers can transmit the CPB model along with the 2025 income frontispiece through the same channel used for the annual declaration, adhering to the deadline set for arrangement adherence.
The CPB Communication Box
For autonomous submissions, a “CPB Communication” box has been added to the income frontispiece, which must be completed.
Biennial Tax Arrangement for 2025-2026: Your Questions answered
Are you a taxpayer seeking clarity on the recent Revenue Agency’s announcement regarding the Biennial Composition with Creditors (CPB) for 2025-2026? This Q&A provides all the essential data you need.
What is the Biennial Composition with Creditors (CPB) for 2025-2026?
the Biennial Composition with Creditors (CPB) for 2025-2026 is an arrangement offered by the Revenue Agency. According to the agency, taxpayers can now access the Revenue Agency website to calculate their synthetic reliability index (ISA) and view the proposal for the biennial composition with creditors (CPB) for the 2025-2026 period.
Key dates: When is this CPB available?
The CPB arrangement for 2025-2026 is now available. It’s important to be aware of the deadlines for enrollment and adherence,which are set for the specific arrangement.
Who is eligible to join this tax arrangement?
The agreement for 2025-2026 is open to taxpayers primarily involved in economic activities last year within specific sectors, like:
Agriculture
Manufacturing
Services
Professional activities
Trade
Important Note: Eligibility is contingent on having approved ISAs for their specific activities and not already being enrolled in the 2024-2025 arrangement.
How do I start the process?
Taxpayers can access the Revenue Agency website to start the process,and view the proposal for the biennial composition with creditors (CPB) for the 2025-2026 period.
How can I enroll in the CPB?
The Revenue Agency notes that enrollment can occur in two ways:
Jointly with your tax declarations.
Independently by submitting the CPB model, including only the frontispiece of the 2025 income.
What are the options for submitting the CPB model?
The CPB model can be submitted in two primary ways,conforming to the provision of April 24:
Jointly with Tax Return and ISA Models: You can transmit the CPB model along with your tax return and ISA models.
* Independently: you can submit the CPB model along with the 2025 income frontispiece through the same channel used for your annual declaration. Remember to adhere to the deadlines set for arrangement adherence.
What is the “CPB Dialog” box I see on the income frontispiece?
For those submitting the CPB model independently (not with their tax return), a “CPB Communication” box has been added to the income frontispiece. This box must be completed to facilitate the submission.
Summarized Information: At a Glance
| Feature | Details |
| ————————— | ———————————————————————————————————————————————————————– |
| Arrangement Period | 2025-2026 |
| Eligibility | Taxpayers in Agriculture, Manufacturing, services, Professional Activities, and Trade sectors with approved ISAs who are not already in the 2024-2025 arrangement. |
| Submission Options | Jointly with tax return/ISA models or independently with the 2025 income frontispiece. |
| Self-reliant Submission | Requires completing the “CPB Communication” box on the income frontispiece. |
| Access Point | Revenue Agency website |
Where can I find more detailed information or assistance?
For more detailed information, refer to official Revenue Agency publications and guidelines available on their website.