Regulatory Analysis
On 30 September 2022, the Romanian Ministry of Finance published a draft Government Emergency Ordinance, including various amendments to various regulations. One of the important changes envisaged in the draft GEO is regarding the rules on fiscal inspections. While the fiscal inspections are carried out on the work premises of the taxpayers’ premises, as per Article 125 […]
The Argentinian tax authority (AFIP) has established the procedure for linking the electronic transport document for flour (Remito Electrónico Harinero – REH) with the electronic sales invoice that supports the operations of sale of flour and by-products derived from the milling of wheat. As recently established for the e-transport document for meats (Remito Electrónico Cárnico […]
The Colombian tax authority (DIAN) has informed that on 4 October 2022, from 8pm until 23:59pm, maintenance will be performed within the Electronic Invoicing System, during which period the service will be unavailable.
The Uruguayan tax authority (DGI) has informed that Version 23.2 of the CFE Format document (electronic fiscal documents), version 13 of the Report Format document, version 15 of the Response Message Format and XSD schema version 1.42.1 are now available for testing. The new versions and their XSD schemas are published in the Functional and […]
The Danish Business Authority, Erhvervsstyrelsen, has prepared drafts for three executive orders concerning the new digital bookkeeping requirements. The below draft orders lay down the detailed requirements for digital accounting systems and rules for registration of these systems: Draft executive order on notification, registration, publication, etc. of digital standard bookkeeping systems Draft executive order on requirements for […]
The Colombian government has announced the decision to resume the Days without VAT (Días sin IVA) in 2023. Although the government had eliminated the Days without VAT implemented by the last administration, this decision has been changed and the carrying out of these days in the next year has been announced. The Colombian Chamber of […]
The Argentinian tax authority (AFIP), by means of Resolution 5259/2022, established the obligation to consign the number of the electronic document for the transport of meats (Remito Electrónico Cárnico – REC) in the electronic sales invoice that support the operations of sale of meat and by-products derived from the slaughter of the cattle/buffalo species and […]
The Romanian Ministry of Finance has announced another delay to e-transport requirements for high-fiscal risk products by issuing a draft emergency ordinance (“GEO”) on 21 September 2022. The fines had already been delayed from July 2022 to October 2022, but this time the entry into force has been postponed to January 2023. Another significant change […]
According to this Law, not yet published in the Official Gazette, all entrepreneurs and professionals must issue, send and receive electronic invoices in their business relationships with other businessmen and professionals. Additionally, the recipient and the sender of electronic invoices must provide information on the status of the invoices. The Government will have 6 months […]
A new version of the catalogs for the CFDI 3.3 and 4.0 has been released by the SAT. The new catalog version updates the sub catalog c_NumPedimentoAduana. The updated version of these catalogs is available at the following links: Catalog for CFDI 3.3: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_33_08092022.xls Catalog for CFDI 4.0: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_4_08092022.xls
As established by Ato COTEPE/ICMS No. 80, of 5 September 2022, version 3.1.1 of the EFD ICMS IPI Practical Guide has been published with the following changes: Correction of the guidance for filling in field 05 of the C190 record – removal of the FCP term Inclusion of registers C597, C857, C897 and D737 in […]
The XSD Schema related to the layouts of version 2.1.1 of the EFD-Reinf were republished with changes but keeping the same version v2_01_01. Previously downloaded XSD files must be replaced. The XSD replacement Schema is available for download at: http://sped.rfb.gov.br/arquivo/download/6048 Source: Esquemas XSD da versão 2.1.1 da EFD-Reinf republicados
DIAN (Colombian tax authority) has published draft Resolution 000000 of 19-08-2022 proposing important changes to the country’s e-invoicing system. The main purpose of this draft is to regulate the electronic issuance of the equivalent documents (documentos equivalentes) and establish a calendar for its gradual implementation, starting 1 March 2023. This means that all taxpayers subject […]
The Uruguayan tax authority (DGI) has published new technical documentation regarding version 23.2 of the Formato Comprobantes Fiscales Electrónicos – CFE (electronic invoice) document. In this new version, the text of the validation of indicator 16 for elements B-C4 and D-C7 are modified. The new document version is available for download at: https://www.efactura.dgi.gub.uy/files/formato_cfe_v23_2-pdf?es
The Tax authority in Chile (SII) published Resolución Exenta N° 66 requiring taxpayers performing purchasing and sales of foreign currency to follow the technical instructions on how to register these operations in their DTE’s issued for these operations. The resolution includes in its annex the rules that must be implemented by taxpayers carrying out these […]
As previously predicted by Sovos, the threshold for implementing mandatory e-invoicing has been lowered by the Indian authorities. According to the Central Board of Indirect Taxes and Customs Notification No. 17/2022 – Central Tax, from 1 October 2022 compliance with the e-invoicing rules will be mandatory for taxpayers with an annual threshold of 10 Cr. […]
On 1 August 2022, the Romanian National Agency of Fiscal Administration (ANAF) issued a draft order indicating plans to extend the SAF-T filing grace period. The ANAF previously granted a six month grace period to 31 July 2022 for SAF-T filings. The grace period is set to be extended by an additional six months to […]
The NF-e Technical Note 2021.004 v.1.32 was published. This update corrects the documentation for Rule K01-20 to improve its applicability. In the case of Sales for Future Delivery operations, the CFOPs of Exception 3 of this same rule were replaced by the correct ones. With these changes, the deadlines are as follows: Testing: until 25/07/2022 Production: […]