Regulatory Analysis
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 […]
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 […]
According to Resolution 279/2019, the Peruvian tax administration (SUNAT) requires taxpayers with revenues over a certain threshold to start issuing electronic invoices and receipts. For most taxpayers, that obligation began on 1 January 2021; however, small to medium taxpayers with annual revenues between 23 and 75 Fiscal Units (1,008 to 75,600 US dollars) will have […]
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 Argentinean tax administration (AFIP) has released a draft of the new technical documentation for the Electronic Invoice for Export. Compared with previous version 1.8.0, the purpose of this update is to include version 2 of the simplified export functionality. Along with this change, the following codes have been deprecated: 2000, 2009, 2014, 2015, 2024, […]
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 […]