Regulatory Analysis
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 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 […]
The tax administration of Paraguay (SET) has issued a new resolution 95/2021 establishing the deadlines for certain taxpayers to start issuing electronic invoices and for others to join to the voluntary program that has been running for a while. According to this new resolution, all taxpayers that are part of the pilot program as indicated […]
The tax administration of Chile has issued a new Resolution 113/2021, establishing that the paper invoices authorized for contingency situations to certain taxpayers will no longer require the material seal of the tax administration, locally known as “aposición física del timbre de cuño”. Therefore, taxpayers requiring these kind of invoices will need to request that […]
The Peruvian tax administration has issued a new resolution 150-2021/SUNAT postponing until January 1, 2022, the new two days deadline for the remittance of the electronic invoice and the corresponding credit or debit notes to the SUNAT or the OSE. During December, there will be two temporary deadlines for the remittance of the electronic invoice […]
The Peruvian government has issued a new Decree (Decreto de Urgencia 239-2021) establishing a procedure that taxpayers and their clients should follow in order to trade electronic invoices issued by businesses and independent suppliers of services. The purpose of this decree is to foster the financing mechanisms of taxpayers by allowing them to negotiate invoices […]
According to Resolution RND 10210000012, starting December 1, 2021, all large taxpayers of Bolivia (Locally known as PRICOS) plus those mentioned explicitly by Resolution 1021000017 will be required to comply with the new electronic invoicing mandate of the country. Bolivia has three categories of taxpayers, PRICOS (Around 100 taxpayers), GRACOS (Around 2000), and RESTO (All […]
The Argentinean tax administration (AFIP) informed that the implementation of the electronic bill of transport (locally known as Carta Porte) required to transfer agricultural products has started. According to the Joint Resolution 5017/2021 issued by the AFIP and the ministries of Security, Transportation, and Agriculture, the mandatory use of the Carta Porte will start on […]
The Chilean tax administration recently released Resolution 167/2020, which mandates financial entities to submit a quarterly report that provides information about payments made by their clients to foreign suppliers of digital services, when such suppliers are paid via credit or debit cards, or similar electronic means managed by banks or financial entities.
The Argentinean tax administration has enacted a new resolution Nº 4671/2020 postponing some of the effective dates of the implementation of the Digital VAT Ledger, locally known as “Libro de IVA Digital”. According to the Resolution, the new calendar of implementation will be as follows: For taxpayers with gross revenues during 2018 fiscal year between […]
Starting September 16, 2020, the tax administration of Ecuador will begin to enforce the collection of VAT on digital services supplied by providers not domiciled or established in that country. As a result of decree 1114/2020, foreign suppliers have the option of registering at the tax administration and applying 12% on the provision of these […]
The Mexican Tax Administration (SAT) has included a new provision in the Second Modification of the Miscellaneous Fiscal Resolution to postpone until December 31, 2020 the permission given to sellers of fuels to issue global electronic invoices (CFDIs) for their sales of fuels subject to volumetric controls. This permission was originally supposed to expire on July […]