Through Resolution MH-DGT-RES-0027-2024, published in La Gaceta No. 217, Supplement 186, on November 19, 2024, the General Directorate of Taxation established the formats and technical specifications for implementing version 4.4 of the Annexes and Structures for the Issuance of Electronic Invoices. The timeframe for implementing and operating the cited version 4.4 is six months from December 1, 2024. Once this period has expired, electronic invoices issued with previous versions will no longer be considered valid. Additionally, taxpayers who develop version 4.4 before the specified timeframe may implement it starting April 1, 2025.
Furthermore, as of January 1, 2025, taxpayers who market medications for human consumption that require health registrations issued by the Ministry of Health under applicable regulations shall implement and activate version 4.3 of the “Annexes and Structures” the fields entitled “Medication Registration,” and “Pharmaceutical Form.”
Regarding the quick response (QR) code in the graphical representation, its implementation is suspended until the General Directorate of Taxation announces its activation through official communications from the Ministry of Finance.
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