The authority issued exempt resolution No. 53 through which it establishes the obligation to deliver the printed or virtual representation of the e-ticket and/or the (voucher) to taxpayers who operate with these documents for sales and services made through face-to-face channels in B2C transactions.
a) In the case of receiving payments with cash or bank transfer, they must deliver to the final consumer the printed or virtual representation of the e-ticket.
b) In the case of receiving payments with debit, credit, prepaid cards or other electronic means of payment, they must deliver to the final consumer the printed or virtual representation of the e-ticket or voucher, depending on their document issuance model.
Delivery of the virtual representation is understood to be the making available to the end consumer through email, SMS message, instant messaging applications, photography, near field communication (NFC), QR Codes, among others.
This resolution will enter into force as of May 1, 2025 for taxpayers who, as of that date, have printing devices.
In the case of taxpayers who have other devices, the obligations imposed by this resolution will be in force as of March 1, 2026.
