On August 22, 2019, the Tax Authority (Subsecretaría de Estado de Tributación, SET) issued Resolution No. 23/19 (the Resolution). The Resolution aims to regulate the new phase of implementation of the electronic invoicing integrated system (Sistema Integrado de Facturación Electrónica, SIFEN), the so-called “voluntary participation phase”. The Resolution specifies that no administrative tax penalties will be applied during the voluntary participation phase to taxpayers who fail to comply with mandatory formalities (Contravención) related to the implementation of the SIFEN.
The Resolution authorizes the use of the following electronic documents, which will be as valid as their printed versions:
- electronic invoices and self-invoices;
- electronic credit and debit notes; and
- electronic delivery notes.
Documentation related to the operational and technological model of the SIFEN is available on the electronic invoicing platform e-Kuatia.
Effective date: August, 2019