Regulatory Analysis
A new Emergency Decree (Decreto de Urgencia n. 016-2022) enacted by the Peruvian government, extends until 31 December 2022 the deadline of four (4) days for the transmission of electronic invoices and electronic receipts issued by professionals, as established in article 2 of Decreto de Urgencia n. 050-2021. According to this last provision, exceptionally, electronic […]
The tax administration of Uruguay (Dirección General Impositiva – DGI) has released new versions of the technical documentation and XSD Schema supporting the country’s electronic invoice mandate (Comprobante Fiscal Electrónico – CFE). The main alterations include changes in validation rules, descriptions and codes and are contained in the following documents: Documento Funcional Formato de los […]
The Internal Revenue Service (SRI) issued RESOLUTION No. NAC-DGERCGC22-00000024 on May 27, 2022, establishing the obligation to issue e-invoices to taxpayers required to issue invoices but not required to issue e-invoices and the obligation for these taxpayers, qualified as agents of withholding, to issue the Simplified Transactional Annex (ATS) version of withholding documents. These taxpayers […]
The Internal Revenue Service (SRI) issued RESOLUTION No. NAC-DGERCGC22-00000024 on May 27, 2022, establishing the obligation to issue e-invoices to taxpayers obliged to issue invoices but not required to issue e-invoices, as well as the obligation for these taxpayers, qualified as agents of withholding, to issue the Simplified Transactional Annex (ATS) version of withholding documents. […]
The Peruvian tax authority (SUNAT) has published a draft resolution introducing changes to the guías de remisión electronica (GRE), the electronic transport document that must be issued in connection to invoices (comprobantes de pagos). The aim of this draft resolution is to further regulate the issuance of the e- transport document, introducing several changes, mainly […]
According to Peruvian legislation (Resolución de Superintendencia n. 128-2021/Sunat), 1 June 2022 is the final deadline for the inclusion of the last group of taxpayers in the country’s e-invoicing system (Sistema de Emisión Electrónica). On 1 April 2022, B2B electronic invoicing became mandatory for the small taxpayers with annual revenue below 23 UIT (Unidad Impositiva […]
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 […]
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 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 […]
Resolution 105/2021 issued by the tax administration of Paraguay (SET) establishes the new schedule of implementation of the electronic invoice in that country. This new resolution substitutes the provisions of previous resolution 95/2021 establishing a new calendar for the deployment of the e-invoicing mandate using the SIFEN platform (National Integrated System of Electronic Invoicing). For […]
The Argentinean tax administration (AFIP), along with the Customs Administration (DGA) and the Productive Development Ministry, has informed that effective November 1, 2021, the new “Exporta Simple 2.0” Platform is in full production mode. According to the news release from the AFIP, the main changes under this new version of the system are related to […]
The tax administration of Uruguay (DGI) has informed the latest versions of the technical standard, and the XSD of the electronic invoice that previously were in testing status, are now being considered as officially published, meaning that they are now in production mode. The new version can be found here.
The Costa Rican tax administration has released a project of New Version 4.4 of the Electronic Invoice of the Country. This project of a new version would become effective (probably) in January or February 2022 if approved as originally proposed.
The Chilean tax administration has issued a new Resolution 123/2021 establishing new mandatory information for the Dispatch Guides (Chilean equivalent of the Carta Porte) issued by taxpayers carrying out forestry operations intended to trade wood. For this purpose, the dispatch guide will need to include geo-references in decimal grades, information about the place from where […]
The Bolivian tax administration of Bolivia (SNI) has issued the Resolution RND-102100000011, which regulates the new invoicing regime of the country. This new provision not only establishes the regulatory framework for electronic invoices, but also for all other types of physical invoices and the conditions for issuance, delivery, validation and archiving of those documents. According […]