On December 1 of this year, the National Tax Service issued the Normative Resolution of the Board of Directors No. 102100000023 on the transitory nature of the implementation of online invoicing modalities. Let’s see:
1. Regulatory background
Through RND No. 102100000012 of August 11, 2021, No. 102100000013 of August 27, 2021, and No. 102100000019 of October 14, 2021, the National Tax Service (SIN) designated the taxpayers that must implement an online invoicing modality, establishing the date as of which they must start issuing Digital Tax Documents.
2. Need for the transitory use of computerized invoicing
Given the requests from taxpayers to establish a period of adaptation in the implementation of their Computerized Invoicing Systems for the issuance of Digital Tax Documents in the online invoicing modalities, it is necessary to establish the transitory use of the SFV or manual Computerized invoicing modalities previously used, to guarantee the continuity in the issuance of invoices.
3. Transitory implementation of online invoicing
Taxpayers designated for the implementation of any of the online invoicing modalities, through RND Nº 102100000012 of August 11, 2021, Nº 102100000013 of August 27, 2021, and Nº 102100000019 of October 14, 2021, during the first month of implementation, may exceptionally use the SFV Computerized or manual invoicing modalities previously used, to guarantee continuity in the issuance of invoices.
Source: Impuestos Gob. 03/12/21