Mandatory issuance of electronic receipts in ATS version

New provisions regarding the issuance of electronic sales, withholding and complementary documents, as well as the mandatory issuance of electronic withholding vouchers in the “ATS version”.

By means of resolution No. NAC-DGERCGC22-00000024, issued on May 27, 2022, resolved to establish new provisions regarding the issuance of sales, withholding and complementary documents electronically, as well as the mandatory issuance of electronic withholding vouchers in the “ATS VERSION”, in accordance with the following provisions:

Until November 29, 2022, they must issue sales, withholding and complementary documents in the electronic modality:

1. Income taxpayers obliged to invoice that, as of the effective date of this Resolution, are not yet obliged to issue sales, withholding and complementary documents in the electronic modality.

1. Individuals and companies that are not considered taxpayers of income tax but are obliged to invoice, and that, at the date of entry into force of this Resolution, are not yet obliged to issue sales, withholding and complementary documents in the electronic modality.

In addition, taxpayers obliged to issue sales, withholding and complementary documents under the electronic modality that are qualified as withholding agents by the IRS, including special taxpayers, must mandatorily implement the ATS version of withholding vouchers until November 29, 2022.

It is the obligation of the parties mentioned in the preceding paragraph to issue the electronic withholding voucher even in those payments or credits in which no Value Added Tax or Income Tax withholding is applicable.

IMPORTANT REMARK: The mandatory issuance of electronic receipts for those taxpayers considered popular businesses, will be for transactions in which it is not necessary to issue sales notes.

As of November 30, 2022:

• Only taxpayers who are required to issue sales notes may request authorizations, modifications or renewals for the issuance of receipts through cash register machines.

• Taxpayers obliged to issue sales, withholding and complementary documents in the electronic modality may only request authorizations for pre-printed documents when they have obtained the authorization to issue electronic vouchers in the production environment. The use of pre-printed documents will be exceptional, in cases of force majeure or unforeseen circumstances that prevent the issuance of such documents electronically.

GENERAL PROVISIONS:

Taxpayers whose obligation to issue sales, withholding and complementary documents in the electronic modality began prior to the date of publication of this Resolution, will continue to be subject to said provision under the terms of the corresponding regulatory acts and their respective dates of obligation.

Taxpayers considered popular businesses that, as of the date of publication of this Resolution, are obliged to issue sales, withholding and complementary documents in the electronic system, will continue to be obliged to do so with respect to transactions in which they are not required to issue sales notes.

Carla Frías Guevara