Regulatory Analysis
A new version of the catalogs for the CFDI Version 3.3 and version 4.0 of the CFDI has been released by the SAT. 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_17052022.xls Catalog for CFDI 4.0: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_4_17052022.xls
The Draft Law on the approval of the Government Emergency Ordinance no. 120/2021 on the administration, operation, and implementation of the national e-invoicing system was enacted and published in the official gazette on 17 May 2022. According to the law; B2G e-invoicing will become mandatory as of 1 July 2022. Since November 2021, the RO E-Factura system […]
Normative Instruction (Instrução Normativa) n. 2082 of 18 May 2022, extends the deadlines for transmission of Digital Accounting Bookkeeping (Escrituração Contábil Digital) and Fiscal Accounting Bookkeeping (Escrituração Contábil Fiscal) for the 2021 calendar year. Transmission of the ECD is postponed until the last business day of June 2022. Transmission of the ECF is postponed until […]
On 22/05/22, a scheduled stop for the maintenance of the SVRS authorization environment of Fiscal Electronic Documents will be carried out, starting at 5 am, with a duration of up to 3 hours. During this time, the Virtual Sefaz Contingency of the National Environment (Sefaz Virtual de Contingência do Ambiente Nacional) will be activated, for […]
On 11 May 2022 Belgium Chamber of Representatives published a draft law amending the law of 2 August 2002 on combating late payment in commercial transactions, as last amended by the law of 28 May 2019, in order to implement electronic invoicing between companies (B2B). Based on the law proposal, companies (with the exception of […]
The Tax Administration Service (SAT) makes available an online validator in order to verify whether the RFC is valid and able to receive CFDI. The online validator allows users to verify up to 5,000 RFC simultaneously. This online validator is available at the following link on the SAT website and the user guide is available at the following link.
Emergency Decree No. 113-2021, issued by the Peruvian government, postpones until June 30, 2022 the deadline of four days (counted from the day of issuance of the voucher) for the remittance of the electronic invoice and the fee vouchers issued by professionals. According to the previous regulations, starting January 1, 2022, the taxpayers had a […]
On the 5th of May 2022, the Slovakian Ministry of Finance presented a technical solution for the new IS EFA system, an e-invoicing platform for sending invoice data to the financial administration. Moreover, the Ministry of Finance has also communicated a new timeline for the implementation of e-invoicing framework: June 2022- the voluntary public testing […]
The Brazilian tax authority informed on 09/05/2022 that the National Environment of the NF-e (Ambiente Nacional da NF-e) will be stopped for maintenance on 13/05/2022 at 22:00 (Friday) until the 16/05/2022th at 0:00 (Monday). As a result, several services will be unavailable, such as: a) those of the National NF-e Portal; b) in the case […]
The Italian government has officially expanded its e-invoicing mandate, by means of the Law-Decree for the implementation of the National Recovery and Resilience Plan – PNRR-2 (Decreto-Legge de 30 aprile 2022, n. 36), published in the Official Gazette (Gazzetta Ufficiale) on 30 April 2022. Among the many measures brought forth by the Decree, article 18 […]
On February 18, 2022, the Tax Administration Service (SAT) enacted the Second Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2022. According to this Resolution, the period of use of the CFDI version 3.3, is extended until June 30, 2022. After that, the CFDI in its version 4.0 would be mandatory. The mentioned Resolution […]
The tax administration of Ecuador (SRI) has released a new version 2.21 of the guide containing User Manual, Catalog and Technical Specifications of the electronic invoicing system of Ecuador. This new version incorporates several important changes that are worth to underline: New Annex 22: This new annex is intended to define the additional requisites with […]
Resolution 105/2021 was issued by the tax administration of Paraguay (SET) with the purpose of establishing the new schedule of implementation of the electronic invoice in that country. This new resolution substitutes the provisions of previous resolution 95/2021 and basically establishes a new calendar for the deployment of the e-Invoicing mandate using the SIFEN platform […]
By means of Resolution n. 531/2022, the Ministry of Economy and Finance in Uruguay made an adjustment to the regime of electronic fiscal documents (comprobantes fiscales electrónicos – CFE) in order to establish regulatory conditions, thus modifying Resolution n. 798/2012 of May 8, 2012, which provides the regulatory basis on this matter. The changes introduced […]
The Tax Authority in the Country published an XSD update for the following documents: e-CF 31 v1.0 (Factura de Crédito Fiscal Electrónica) e-CF 32 v1.0 (Factura de Consumo Electrónica) e-CF 33 v1.0 (Nota de Débito Electrónica) e-CF 34 v1.0 (Nota de Crédito Electrónica) e-CF 41 v1.0 (Comprobante Electrónico de Compras) e-CF 43 v1.0 (Comprobante Electrónico […]
The Colombian tax authority (DIAN) published, on April 29, 2022, Resolution 000488, which modifies article 6 of Resolution n. 000167 of December 30, 2021, postponing the date for the implementation of the Purchase Support Document (Documento Soporte para no obligados a expedir factura de venta y/o documento equivalente) to August 1, 2022. The previous date […]
The Peruvian tax administration has released a new Resolution n. 00040-2022/SUNAT intended to expand the process of change to the System of Electronic Ledgers established in the country. This new module is closely related to the changes introduced in August 2021, by means of Resolution n. 000112-2021/SUNAT, when a similar module was first introduced for […]
The Draft-law Decree PNRR 2, the National Recovery and Resilience Plan, approved by the Council of Ministers on 13 April 2022, is bringing a new group of taxpayers into the scope of the Italian e-invoicing obligation, starting 1 July 2022: · Taxpayers who adopt the flat-rate tax regime (regime forfettario) · Amateur sports associations and […]