Regulatory Analysis

The Italian government has eliminated the obligation to electronically preserve accounting books and ledgers, providing a certain degree of simplification to its archiving requirements. Until now, accounting books and ledgers must be preserved electronically, following the same preservation process as for e-invoices (conservazione sostitutiva), within three months following the deadline for submission of the relative […]

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

On the 30th of August, the Ministry of Finance published a draft legislation amending the Regulation on the use of the National e-Invoice System (“KSeF”). The purpose of the draft amendment is to adapt KSeF’s terms of use to the specific conditions that apply to the local government units and the VAT groups, that will […]

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-catalogs c_NumPedimentoAduana and the sub-catalog c_PatenteAduanal. 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_24082022.xls Catalog for CFDI 4.0: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_4_24082022.xls

The Tax Authority in the country published an XSD update for the following documents: e-CF 31 v1.6 (Factura de Crédito Fiscal Electrónica) e-CF 32 v1.6 (Factura de Consumo Electrónica) e-CF 33 v1.6 (Nota de Débito Electrónica) e-CF 34 v1.6 (Nota de Crédito Electrónica) e-CF 41 v1.6 (Comprobante Electrónico de Compras) e-CF 43 v1.6 (Comprobante Electrónico […]

The SAT announced that taxpayers will have more time to compliantly issue the Complemento Carta Porte used for the transportation of goods. Therefore, the grace period in which no sanctions will be imposed if the Carta Porte does not meet all requirements was extended until 31 December 2022. Before this announcement, the grace period was […]

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 Dirección General de Impuestos Internos (DGII) published a new “Informe Técnico” for the CF-e. Among the changes, the new document updates the examples used for the calculation of the additional tax for the codes and updates the limit of the lines in the CF-e with a maximum of 1,000 lines, which before was only […]

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

A new version of the catalogs for the CFDI 3.3 and 4.0 has been released by the Mexican tax authority (SAT), on Aug 10, 2022. The new catalog version updates sub catalog c_NumPedimentoAduana for which 1 record is added, and is highlighted in yellow in the files for quick identification. No modification was made to […]

The Tax authority in Chile (SII) published a Resolución Exenta 65 requiring certain taxpayers to populate the field “sale transaction type” with 6 (Tipo Transacción de Compra <TpoTranCompra>: “6”) for the issuance of invoices used on sales of cigarettes under substitution of taxable person regime only. The resolution will be effective from 1 September 2022. […]

The Italian Tax Agency, Agenzia delle Entrate, has published updates to its documentation regarding B2G electronic invoicing, which will enter into force on 1 October 2022. The update includes a change in the XSD schema of the ordinary invoice for the introduction of a new Type of Document TD28 for purchases from San Marino with […]

Version 23.1 of the Formato de los CFE technical documentation and its corresponding XSD have been published by the Uruguayan tax administration (DGI). This version includes the changes published in version 23 and is adjusted with new updates. The changes entail the update of several validation codes. The schedule for such updates follows as previously […]

The Italian Tax Agency, Agenzia delle Entrate, has published new technical documentation regarding B2B electronic invoices, which includes an updated version of Annex A – Technical Specifications (version 1.7.1) and of the tabular representation of the ordinary invoice and simplified invoice layouts, as well as the related XSD schemas. The new specifications introduce to the […]

A scheduled stop for maintenance of the authorization environment of the electronic fiscal documents (DF-e) of SVRS (Sefaz Virtual Rio Grande do Sul) and SEFAZ-RS, will be carried out on 7 August 2022, starting at 6 am, with a duration of up to 3 hours. During the maintenance, the Virtual Sefaz National Contingency Environment will […]

A new version of the catalogs for the CFDI 3.3 and 4.0 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_27072022.xls Catalog for CFDI 4.0: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_4_27072022.xls

The SAT updated the Error Matrix and the Standard of the Revision E of the Complemento de Comercio Exterior v 1.1 that must be integrated with the CFDI 4.0.  The documentation for the Revision C of this complemento that must be integrated with the CFDI 3.3 was not updated this time. The updated document Estandar […]

The SAT published in the portal the Second anticipated version of the Sixth Resolution of Modifications to the miscellaneous tax resolution (RMF) for 2022. This resolution modifies annex 29 of the RMF related to technical specifications and validations to the CFDI and its complementos. The anticipated version of this Resolution and annex 29 can be […]