Online invoicing: Second group of obligated taxpayers published

18 October, 2021
Online invoicing Second group of obligated taxpayers published

Through Board of Directors Normative Resolution No. 102100000019, the second group of taxpayers that must implement an online invoicing modality is published.

1. What does this new implementation imply?

This resolution means that the taxpayers listed in the attached Annex must adapt and implement their Invoicing Computer Systems under the provisions of Board of Directors’ Regulatory Resolution No. 102100000011 of August 11, 2021, Invoicing System to issue Digital Tax Documents through the assigned online invoicing modality as of April 1, 2022.

2. Concerning the resolution on the Invoicing System, what are the invoicing modalities?

This new Invoicing System has indicated that there are six (6) types of modalities, which are detailed below:

Manual Invoicing Modality

This modality is related to the handwritten issuance of pre-printed Tax Documents through an Authorized Printer with the data authorized by the Tax Administration to the VAT Taxpayer.

Modality of Pre-valued Invoicing

This modality is related to the issuance of Tax Documents with the pre-printed price of the good sold or service rendered, where the transaction data do not include the buyer’s nominative data, used in economic activities of massive consumption and/or fixed price, according to the commercial requirements.

It is important to point out that through this modality, Pre-valued Tax Documents can be issued in print or online.

Computerized Invoicing Modality SFV

Through this modality of a transitory character, the issuance of an Invoice or Fiscal Note is made from a SFC (Sistema de Facturación Computarizado – Computerized Invoicing System) developed or acquired by the VAT Taxpayer.

Online Electronic Invoicing Modality

Through this modality, the issuance of Tax Documents with digital signature through a Computerized Invoicing System authorized by the Tax Administration, it can be an Own System or provided by a supplier.

Online Computerized Invoicing Modality

The modality to issue Tax Documents with Digital Fingerprint Hash, which is characterized by using the credentials of the VAT Taxpayer in a Computerized Invoicing System authorized by the Tax Administration.

Online Website Invoicing Modality

Modality implemented by the Tax Administration in its web page enabled for all VAT Taxpayers after subscription.

3. Where is the assigned modality available for consultation?

According to the additional provision of this resolution, listed taxpayers may consult their assigned invoicing modality through the SIAT option of the web page

If you are a listed company, you can click here.

Source: Impuestos Nacionales 15/10/21