The new regulation on electronic invoices was published in La Gaceta, issue number 210, on November 8, 2024. This regulation introduces some changes related to electronic invoices. Some of these changes include:
- The issuance of an electronic purchase invoice, which will support the acquisition of goods and services by a taxpayer from a non-resident, an individual not registered as a taxpayer, a taxpayer registered under the special agricultural regime, or someone not required to issue electronic invoices, in the latter case, exclusions apply to taxpayers under the simplified tax regime, those registered as non-confirming electronic issuer-receivers, public transportation, and state entities.
- The electronic payment receipt which will support partial payments for the sale of goods and the provision of services on credit with deferred payment.
Likewise, certain important dispositions are maintained, such as the confirmation or rejection of electronic invoices that non-issuing electronic receivers shall perform when acquiring or purchasing goods or services related to the business operations and covered by a tax benefit. Besides, the use of free systems, including the one provided by the Ministry of Finance, could be opted for by taxpayers registered in professional services, those accredited as Micro and Small Enterprises according to the classification defined by the Ministry of Economy, Industry, and Commerce or the Ministry of Agriculture and Livestock, or those registered as non-issuing electronic receivers or non-confirming electronic issuer-receivers.
The General Tax Directorate will establish, by resolution, the timeline for implementing the modifications to the structures of the different types of electronic invoices and their annexes.
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