This law in general terms establishes the possibility of exceptionally regularizing tax obligations through forgiveness, and payment facilities for the different taxes.
With regard to obligations in terms of electronic invoicing, the only Title that has an impact is TITLE VII of the Consumer Tax Transparency Regime.
This Chapter establishes a modification to the VAT Law to establish that as of January 1, 2025, taxed sales, leases or provision of services, made by registered persons responsible for said tax to final consumers, must discriminate in the invoice or equivalent document the tax that falls on the operation.
Likewise, all those subjects who make sales, work leases or provision of services to final consumers must indicate in invoices, receipts or similar tax receipts the discriminated amount of Value Added Tax and other indirect national taxes that affect prices.
The above with the objective that all end consumers are aware of the amount paid for these taxes in each operation carried out.
Failure to comply with the obligations mentioned in the previous paragraphs will be subject to the sanction established in Article 40(1) of Law 11,683.
(1) (closure of the establishment, premises, etc. for 2 to 6 days.)
