Resolution NAC-DGERCGC24-00000022 issued by the Internal Revenue Service (SRI) on June 6, 2024, and published in the Official Gazette 575 on June 10, 2024, regulates the penalties applicable for failure to deliver and transmit sales receipts.
It is the taxpayer’s obligation to issue sales receipts and transmit them at the time of issuance or within a maximum period of 72 hours. Non-compliance with these obligations is subject to the following penalties:
| Characteristics of the taxpayer (as of the date of the offense) | Failure to deliver sales receipts (RBU = US$460 for 2024) | Failure to transmit electronic sales receipts to the SRI (RBU US$460 for 2024) |
| Large taxpayer and large estates | 20 RBU (US$9,200) | 30 RBU (US$13,800) |
| Special taxpayer | 10 RBU (US$4,600) | 15 RBU (US$6,900) |
| Entities other than non-profits, indivisible estates, and individuals required to keep accounting | 7 RBU (US$3,220) | 10 RBU (US$4,600) |
| Non-profit entities | 4 RBU (US$1,840) | 5 RBU (US$2,300) |
| Indivisible estates and individuals not required to keep accounting | 4 RBU (US$1,840) | 5 RBU (US$2,300) |
| Taxpayers considered small businesses subject to RIMPE regime | 1 RBU (US$460) | 1 RBU (US$460) |
| Non-registered taxpayers | 1 RBU (US$460) | 1 RBU (US$460) |
A sales receipt is considered not delivered when:
- The taxpayer delivers a physical receipt with an expired authorization at the time of issuance.
- The taxpayer delivers an electronic receipt without being authorized for issuing it.
- Receipts belonging to another taxpayer are delivered.
- Unauthorized receipts are delivered.
The transmission of electronic receipts is considered verified when:
- The transmission to the SRI is made within the 72-hour period.
- The receipts have met all the validations established for successful transmission and reception in the SRI systems.
- The sales receipts include the information and values of the transaction carried out.
Andrea Moya, partner at CorralRosales
amoya@corralrosales.com
+593 2 2544144
© CORRALROSALES 2024
DISCLAIMER: The previous text has been prepared for informational purposes. CorralRosales is not responsible for any loss or damage caused as a result of having acted or stopped acting based on the information contained in this document. Any additional determined situation requires the specific opinion and concept of the firm.