Regulatory Analysis


 
Posted August 11, 2022 by Kelly Muniz
Uruguay: Formato CFE version 23.2 has been Published

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

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Posted August 11, 2022 by Kelly Muniz
Mexico: SAT Releases New Versions of the Catalogs for CFDI 3.3 and 4.0

A new version of the catalogs for the CFDI 3.3 and 4.0 has been released by the Mexican tax authority (SAT), on Aug 10, 2022. The new catalog version updates sub catalog c_NumPedimentoAduana for which 1 record is added, and is highlighted in yellow in the files for quick identification. No modification was made to […]

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Posted August 10, 2022 by Victor Duarte
Chile: New regulation establishing to certain taxpayers filling requirements for invoices used for sales of cigarettes

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. […]

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Posted August 8, 2022 by Kelly Muniz
Italy: New FatturaPA B2G Technical Specifications and Schemas Released for 1 October 2022

The Italian Tax Agency, Agenzia delle Entrate, has published updates to its documentation regarding B2G electronic invoicing, which will enter into force on 1 October 2022. The update includes a change in the XSD schema of the ordinary invoice for the introduction of a new Type of Document TD28 for purchases from San Marino with […]

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Posted August 8, 2022 by Kelly Muniz
Uruguay: DGI Releases Formato de los CFE version 23.1

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 […]

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Posted August 8, 2022 by Kelly Muniz
Italy: New FatturaPA B2B Technical Specifications and Schemas Released for 1 Oct 2022

The Italian Tax Agency, Agenzia delle Entrate, has published new technical documentation regarding B2B electronic invoices, which includes an updated version of Annex A – Technical Specifications (version 1.7.1) and of the tabular representation of the ordinary invoice and simplified invoice layouts, as well as the related XSD schemas. The new specifications introduce to the […]

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Posted August 8, 2022 by Kelly Muniz
Brazil: Scheduled Maintenance Stop of the Authorization Environment of SVRS and SEFAZ-RS

A scheduled stop for maintenance of the authorization environment of the electronic fiscal documents (DF-e) of SVRS (Sefaz Virtual Rio Grande do Sul) and SEFAZ-RS, will be carried out on 7 August 2022, starting at 6 am, with a duration of up to 3 hours. During the maintenance, the Virtual Sefaz National Contingency Environment will […]

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Posted August 4, 2022 by Victor Duarte
Mexico: SAT Releases New Versions of the Catalogs for CFDI 3.3 and 4.0

A new version of the catalogs for the CFDI 3.3 and 4.0 has been released by the SAT. The updated version of these catalogs is available at the following links: Catalog for CFDI 3.3: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_33_27072022.xls Catalog for CFDI 4.0: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_4_27072022.xls

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Posted August 2, 2022 by Victor Duarte
Mexico: CFDI 4.0 Complemento Comercio Exterior documentation updated

The SAT updated the Error Matrix and the Standard of the Revision E of the Complemento de Comercio Exterior v 1.1 that must be integrated with the CFDI 4.0.  The documentation for the Revision C of this complemento that must be integrated with the CFDI 3.3 was not updated this time. The updated document Estandar […]

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Posted July 28, 2022 by Victor Duarte
Mexico: New draft resolution modifying the miscellaneous tax resolution and its annex 29

The SAT published in the portal the Second anticipated version of the Sixth Resolution of Modifications to the miscellaneous tax resolution (RMF) for 2022. This resolution modifies annex 29 of the RMF related to technical specifications and validations to the CFDI and its complementos. The anticipated version of this Resolution and annex 29 can be […]

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Posted July 28, 2022 by Victor Duarte
BRAZIL: Scheduled maintenance stop in the SVRS and SEFAZ-RS Authorization Environment on 31 July 2022

On 31 July 2022, from 7 am, lasting up to 2 hours, a scheduled stop for maintenance of the authorization environment of the electronic Tax Documents of SVRS and SEFAZ-RS will take place. During the maintenance work, the National Environment Contingency Virtual Sefaz will be activated, for the NF-e authorization, and the São Paulo Virtual Contingency […]

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Posted July 28, 2022 by Victor Duarte
BRAZIL: Updated NF-e Technical Note 2021.004 v.1.32

The NF-e Technical Note 2021.004 v.1.32 was published. This update corrects the documentation for Rule K01-20 to improve its applicability. In the case of Sales for Future Delivery operations, the CFOPs of Exception 3 of this same rule were replaced by the correct ones. With these changes, the deadlines are as follows: Testing: until 25/07/2022 Production: […]

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Posted July 20, 2022 by Kelly Muniz
Dominican Republic: XSD update for the Comprobantes Fiscales Electrónicos (e-CF v1.0)

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 […]

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Posted July 20, 2022 by Kelly Muniz
Mexico: Complemento de Comercio Exterior version 1.1 Revision E is published

The Mexican Tax Administration Service (SAT) published an update for the Complemento de Comercio Exterior version 1.1 Revision E, in force from 19 July 2022. The updated document Standár de Comercio Exterior version 1.1 Revision E is available here: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/ComercioExterior_v11_revision_E.pdf    The updated document Matriz de Errores version 1.1 Revision E is available on SAT’s […]

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Posted July 19, 2022 by Selin Adler Ring
India: E-invoicing Scope Expected to be Expanded

India has a Continuous Transaction Controls (CTC) System in place since October 2020. E-invoicing has been rolled-out in stages, meaning e-invoicing requirements are applicable to more and more taxpayers over time. At its current stage, e-invoicing is mandatory for taxpayers with an annual turnover of 20 Cr. rupees or more. On 18 July 2022, the […]

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Posted July 15, 2022 by Kelly Muniz
Peru: Resolution Officializes New Rules on the E-transport Document

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 […]

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Posted July 12, 2022 by Kelly Muniz
Italy: Decree Introduces Threshold for Reporting of Cross-border Transactions

The Italian government recently published Law Decree n. 73, which introduces a threshold to the mandatory cross-border invoice reporting requirement that became effective on 1 July 2022. According to article 12 of the Decree, taxpayers covered by the cross-border reporting mandate, who are obliged to transmit data relating to the sales of goods and provisions […]

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Posted July 12, 2022 by Kelly Muniz
Brazil: New Ajuste SINIEF 16/22 Postpones Implementation of the NF3-e

Ajuste SINEF 16/2022 has now been published postponing the implementation of the electric energy electronic invoice (Nota Fiscal de Energia Elétrica Eletrônica – NF3-e). The calendar of implementation of the NF3-e for each state is updated, as follows: ·       1 June 2022: Mato Grosso ·       1 October 2022: Acre, Alagoas, Amapá, Amazonas, Bahia, Espírito Santo, […]

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