Tax Updates - The Mandatory Online Electronic Invoice Regime (EI)

Newsletter #135 / July 2022

EI Regime

The purpose of Decision No. 13-2018 of the Tax Administration Superintendence’s Governing Board is the implementation of the EI Regime. The EI Regime encompasses the transmission, certification, and conservation through electronic means of the Electronic Tax Documents (ETD), i.e. invoices, credit and debit notes, receipts and other documents authorized by the Tax Administration, to which the taxpayer must incorporate his or her electronic signature.

The implementation of the EI Regime was developed progressively and decisions by the Tax Administration were issued defining the taxpayers' categories that should be incorporated to the EI Regime.

On November 24, 2021, the Tax Administration's Resolution No. SAT-DSI-1240-2021 was published in the Official Gazette. By means of this resolution all individuals and legal entities that are registered in the General Value Added Tax Regime must register in the EI Regime and start issuing ETDs, the deadline to comply with this transition was July 1, 2022.

Therefore, the current authorizations of other means or forms of issuing tax documents and the authorizations to issue invoices or other documents with blank Tax Identification Number and name of the recipient will be void, and the EI Regime will be the only means for issuing tax documents.

Tax on Vehicles Circulation

Additionally, and as a remainder, July 31 is the deadline for payment of the Tax on the Circulation of Land, Maritime and Air Vehicles.

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