We would like to remind you about the obligation to implement
electronic invoicing as the only mechanism accepted by the Tax
Administration for the control of taxable income and deductible
expenses.
The Law to improve the fight against tax fraud establishes that
all taxpayers must have electronic means to register their
transactions, in accordance with the requirements established by
the regulations. Transitory VII of this Law provides a period of up
to 24 months, counted from the entry into force of the law, to
establish electronic means to record transactions and receipts of
purchase and sale transactions, accounting records and other means
required for tax control.
Since 2016, Tax Administration has issued a series of guidelines
towards this electronic billing mechanism. This is how, gradually,
"Large Taxpayers" (Grandes Contribuyentes) and
some productive sectors such as the health sector, lawyers,
architects and other independent professionals have been forced
