On November 8, 2024, the new regulation was published, which repeals the previous Regulation (Executive Decree 1° 41820-H of June 19, 2019).
Among the most important changes are:
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Create an additional receipt (Electronic Payment Receipt), which will serve to support partial payments.
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If the issuer or receiver of the electronic receipt does not confirm it within the period established by the Authority, it will be presumed that it fully accepts it and, consequently, it will be part of the operations or transactions that affect its self-assessment returns.
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The total or partial rejection of the electronic receipt, the recipient must send it to the issuer, since the latter must issue the respective credit note, in order to modify or cancel, totally or partially, the accounting effect of the electronic receipt. This credit note must refer to the electronic receipt that is being modified or cancelled.
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Implement measures to guarantee access to indigenous communities.
