Regulatory Analysis
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 […]
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. […]
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 Tax Authority in the Dominican Republic updated the XSD of the following documents, on 15 July 2022: 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 […]
Following the recently released draft publication, the Peruvian tax authority, SUNAT, published Resolución de Superintendencia 000123-2022 on 12 July 2022, officially modifying the rules regarding the country’s e-transport document, the Guía de Remisión Electrónica – GRE. As provided in the draft, the official resolution requires mandatory issuance of the e-transport document electronically, no longer allowing […]
The Uruguayan tax authority (DGI) has informed that version 23 of the CFE Format document and version 13 of the Report Format document, and their corresponding XSD schemas will be implemented according to the following schedule: Testing: 1 October 2022 Production: 1 November 2022 As previously informed, the new versions of the CFE/Report format and […]
The Uruguayan tax authority (DGI) released version 1.42.1 of the XSD schema of the electronic invoice. This change is under the “to be published” status. The previous released version 1.42.0 is now under the “substituted” status. The new Schema is available for download at: https://www.efactura.dgi.gub.uy/files/xsds_fe_1_42_1-zip?es Source: https://www.efactura.dgi.gub.uy/principal/ampliacion_de_contenido/documentos-de-interes?es
On 30 June 2022, the Peruvian tax authority (SUNAT) published Resolución de Superintendencia n. 117-2022, which postpones again the 3-day deadline for transmission to SUNAT and the OSE (Operator of Electronic Services) of electronic invoices and its related electronic notes, until 1 January 2023. The previous rule, established by Resolución de Superintendencia 201-2021/SUNAT, determined that […]
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 […]