By Resolution NAC-DGERCGC24-00000035, issued on October 30, 2024, the Internal Revenue Service amended the rules regarding the transmission of electronic sales receipts and the issuance of pre-printed receipts.
Previously, taxpayers were required to transmit electronic receipts to the tax administration within a maximum of 72 hours after generation. Under the new amendment, taxpayers may now submit receipts within a period of 4 business days from the date of issuance.
Additionally, as long as the emergency in the electrical sector persists, taxpayers are permitted to issue pre-printed receipts up to a limit of 5% of the total receipts issued in the previous fiscal year. This limit was previously set at 1%.
Andrea Moya, Partner at CorralRosales
amoya@corralrosales.com
+593 2 2544144