eInvoicing

The Online Electronic Invoicing (FEL) framework requires taxpayers to issue electronic invoices in XML format and using a digital signature based on a certificate issued by the tax authority to the tax payer. In this new framework, taxpayers must use the services of a Certifier. The Certifier validates if the taxpayer has complied with the legal and technical requirements. In doing so, the Certifier is also responsible for authorizing the invoice by assigning a unique identification number and adds its own qualified electronic signature.

The Certifier is also responsible for delivering the invoice to the supplier and to SAT, where a second validation is performed and the invoice is either authorized or rejected. This status is communicated by SAT issuing a message towards the Certifier. An invoice is considered a legally valid tax document once it is authorized by SAT.

Taxpayers are required to archive the authorized documents using a retention period of 4 years counted from the date in which the payment of the tax is due. The Certifier is also required to archive the certified invoices until the tax authority renews their accreditation as such.

This function is under controlled availability.