Through Resolution No. NAC-DGERCG25-00000014, the SRI establishes the procedures and mechanisms for the cancellation of electronic receipts.
The resolution specifies that electronic documents—including sales receipts, retention certificates, and other related documents—may be cancelled up to the 10th day of the month following their issuance.
After this deadline, cancellations can only be processed through the issuance of credit notes.
Invoices issued to final consumers cannot be cancelled once they have been submitted to the SRI.
Credit notes may be issued within 12 months from the original date of the sales receipt.
