The General Resolution MH–DGT-RES-0027-2024 on the technical provisions of electronic receipts for tax purposes was published and among other changes, It establishes the dates of implementation of the Version 4.4 and its annexes.
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VERSION 4.4. Effective as of June 1, 2025, as of that date Version 4.3 is repealed, which may only be used to generate credit and debit notes that adjust vouchers issued in accordance with said version.
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Those taxpayers who have the respective developments to implement version 4.4 of “Annexes and Structures”, before the deadline indicated in the first paragraph, may implement the new version as of April 1, 2025.
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Until version 4.4 of the Annexes and Structures is implemented; taxpayers who market medicines for human consumption that require the health registrations issued by the Ministry of Health in accordance with the applicable regulations, must implement and put into operation in version 4.3 of the Annexes and Structures, the fields called “Registration of medicine” and “Pharmaceutical form”, as of January 1, 2025.
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The date of entry into force of the use of the Quick Response (QR) Code in the graphic representation is suspended until the authority informs it by means of a communication through official means.
