By Resolution No. NAC-DGERCGC25-00000014 dated June 27, 2025, the Tax Authority (SRI) amended the provisions regarding the cancellation and transmission of sales and withholding receipts, and supplementary documents.
- Cancellation:
Sales and withholding receipts, and supplementary documents may be canceled through the SRI platform until the 10th day of the month following their issuance. If this date falls on a rest day, cancellation may be made on the next business day.
If this period has passed, sale receipts may only be canceled by issuing a credit note within 12 months following the issuance of the affected receipt.
For the cancellation to proceed, the recipient of the receipt must accept it through the SRI platform within 5 business days from the date of the request. If no response is received, the receipt will remain valid.
Invoices issued to final consumers, as well as sales and withholding receipts supporting tax refunds, may not be canceled.
- Transmission of receipts:
The four-business-day period for transmitting receipts to the Tax Authority is eliminated. From the effective date of the reform, transmission must be carried out at the time of generation.
The reform will take effect on August 1, 2025.
Andrea Moya, Partner at CorralRosales
amoya@corralrosales.com
+593 2 2544144
