The new Regulation of electronic receipts for tax purposes establishes that taxpayers under the traditional regime must issue electronic receipts for purchases of intangible goods and services to foreign companies. This regulation introduces the figure of the "electronic purchase invoice" to document these acquisitions, which ensures the traceability of possible taxes on remittances abroad.
In addition, the regulation incorporates the "payment receipt" for services to state institutions and sales on credit with payment of VAT at 90 days, exempts organizations that receive deductible donations from issuing receipts in such cases, and adds new fields in invoices for exempt transactions, such as those of companies in Free Trade Zone.
The Directorate General of Taxation will implement a public consultation of authorized issuers and will update the XML structures in version 4.4, scheduled to be published in La Gaceta during the week of November 18-22.
Changes in Electronic Invoicing 2024
New Vouchers
- Electronic purchase invoice
- State pay stub
- International purchases
Main Modifications
- Foreign intangible purchases
- Government services
- Sales credit VAT 90 days
- Exemption of deductible donations
Technical Implementation
- XML v4.4 Update
- Public consultation issuers
- Publication Gazette November