Utilizing Resolution No. 2,075 of 2021, the General Tax Directorate (Dirección General Impositiva) provides for the adjustment of the documentation regime through electronic tax receipts (CFE)
1. Regarding the documentation regime through CFE
Through Resolution No. 798 of 2012, the conditions for the regulation of the mentioned regime were published, which incorporated electronic tax vouchers such as e-invoice, e-Invoice Credit Note, e-Invoice Debit Note, e-Ticket, e-Remit, among others.
With this new regime, the DGI got the best ally to fight informality and evasion in the country, besides generating great savings for its taxpayers.
2. What do these new modifications bring?
The main modification is the obligation to inform in the case of operations documented with e-Tickets. The new modification provides the following:
b) In the case of transactions documented in e-Tickets and their correction notes, each of the referred CFE must be sent, before the sending to the electronic receiver; to the transportation of goods, or the delivery of the printed representation to the final consumer; as the case may be, in the following cases:
- When the net amount exceeds UI 10,000 (ten thousand indexed units) excluding VAT, according to the quotation in force at the close of the previous calendar year;
- Regardless of the amount, when:
- They document withholdings or perceptions;
- They correspond to economic activities that must be documented for final consumption under regulations in force, and the recipient is identified with RUC number;
- They report.
- Exports of services
- Operations included in Decree No. 378/2012 of November 23, 2012.
Likewise, the provision on the submission of the consolidated daily report to the DGI on vouchers issued has been modified as follows:
“Additionally, every electronic issuer shall automatically generate and send to the General Tax Directorate, a consolidated daily report including a detail of the CFEs and CFCs issued on the day, discriminated by type and date of the voucher, branch and whether they correspond to transactions covered by Resolution No. 10197/2018 of November 1, 2018, as well as the numbering needed by the vouchers issued and canceled.”
In the same line, the provision on collections of own operations or advanced of price has been replaced as follows:
“(a) in the case of collections of own operations or price advances: document them separately from the rest of the taxpayer’s operations, in the corresponding CFE, identifying that it is a collection and considering the referred amount as a non-billable amount. The printed representation must include, after the type of voucher, the legend “Collection” in characters no smaller than 3mm high.
3. Validity
The amendments outlined in this resolution shall be effective for vouchers issued as of February 01, 2022.
Source: Diario Oficial 09/12/21