Regulatory Analysis
Among the main changes and regulations established by the resolution are: Technical Annex 1.9 of the electronic sales invoice • It incorporates new fields and validations for generation and transmission, as well as for registration as a security in the RADIAN. • It establishes that the subjects obliged to invoice must adopt this version within […]
The tax authority issues the Guide to Accept the Proposal from the SIRE (Integrated System of Electronic Records). SISTEMA INTEGRADO DE REGISTROS ELECTRONICOS – SIRE | Comprobantes de Pago Electrónicos (sunat.gob.pe)
The tax authority through Notice 08-23, establishes the implementation schedule of electronic invoicing for large national taxpayers in the following terms: “To ensure the implementation in a smooth and orderly manner during the period stipulated in the Law, the Large National Taxpayers have been segmented according to the following schedule:” It is important to mention […]
Through Resolution 201-5160a, the tax authority established that on July 31, 2023, expired the deadline for request in a justified manner the exception to the Electronic Invoicing System, for those companies that provide goods and services to the Government. This request will be subject to a resolution of the General Directorate of Revenue in which […]
On May 17, 2023, the Electronic Invoicing Law was published in the Official Gazette of the Dominican Republic, whose purpose is to regulate the mandatory use of electronic invoicing in that country and sets the Electronic Invoicing Tax System and its features, optimization results and contingencies; as well as establishing the mandatory implementation deadlines and […]
The Superintendency of Tax Administration (SAT) published on March 31, 2023, the resolution SAT-DSI-400-2023 in which it extends the term of incorporation into the Electronic Invoicing Regime (FEL) to individuals and legal entities that are registered in the Small Taxpayer Regime, who must start with the issuance of their Electronic Tax Documents (DTE) no later […]
On April 11, 2023, the AFIP published in the Official Gazette Resolution No. 5344/2023 through which it defers the mandatory application until June 2, 2023, of the “Electronic Waybill – Granary Derivatives” for granary derivatives, with the exemption of the following products: BROKEN SUNFLOWER – SPLIT (152); BROKEN CORN – SPLIT (187); SOJA DEACTIVATED (218), […]
The tax authority in Ecuador (SRI) has published an updated version of the Guide for Taxpayers on Cancellation of Electronic Vouchers. The document describes the functionality of the cancellation option for electronic receipts authorized by the Internal Revenue Service. This functionality allows to carry out the entire process of annulment of electronic receipts, which includes: […]
The Internal Revenue Service of Ecuador (SRI) has published an update of the taxpayer guide for the negotiable commercial invoice. The document describes the functionality of the application of invoices that are authorized by the SRI under electronic modality, as negotiable commercial invoices.
The Internal Revenue Service of Ecuador published an update of the electronic receipts technical sheet for its Off-line version. In this version the rates of certain ICE taxes are updated. Version 2.24 is available at the following link: here
Through Resolution No. 000003-2023, the National Superintendence of Customs and Tax Administration established a new maximum delivery period of three calendar days from the day after the date of issuance, to send the invoice or the linked electronic note to SUNAT or to the Electronic Services Operator (OSE), as appropriate. The extension of the term […]
Panama published Resolution No. 201-0717 of 26 January 2023 in Official Gazette No. 29712 on 31 January 2023, which regulates the phases for banks and other financial institutions to comply with the requirements to issue invoices using authorized fiscal equipment or through the e-invoicing system, Sistema de Facturación Electrónica de Panamá (SFEP), as per Law […]
The Ministry of Economy and Finance of Panama published Executive Decree No. 3 of 20 January 2023 in Official Gazette No. 29706-B on 23 January 2023, which granted an extension for the adoption of electronic invoicing mechanisms for several activities that were initially required to adopt one of the mechanisms available (“fiscal equipment” or the […]
The National Superintendence of Customs and Tax Administration of Peru (SUNAT) published a draft resolution to allow the issuance of electronic invoices for foreign tourists. The draft resolution modifies the Payment Voucher Regulations, as well as the regulations on the electronic issuance of payment vouchers to allow the issuance of invoices for sales made by […]
The National Directorate of the Internal Revenue Service of Ecuador published resolution DGERCGC22-00000052 by virtue of which the electronic invoicing of land transport operators throughout the country, except taxis, will be made possible. With this regulation change, the partners, or shareholders of commercial transport operators, except taxis, may be designated as exclusive points of issuance […]
The Legislative Assembly of El Salvador has recently approved Decree 487 with relevant reforms to the Tax Code, introducing the initial and general legal framework for its mandatory electronic invoicing system, for which there is currently no provision under the country’s tax legislation. The Decree defines the different types of Electronic Fiscal Documents (Documentos Tributários […]
The Argentinian tax authority (AFIP) has established the procedure for linking the electronic transport document for flour (Remito Electrónico Harinero – REH) with the electronic sales invoice that supports the operations of sale of flour and by-products derived from the milling of wheat. As recently established for the e-transport document for meats (Remito Electrónico Cárnico […]
The Uruguayan tax authority (DGI) has informed that Version 23.2 of the CFE Format document (electronic fiscal documents), version 13 of the Report Format document, version 15 of the Response Message Format and XSD schema version 1.42.1 are now available for testing. The new versions and their XSD schemas are published in the Functional and […]