eInvoicing

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The Online Electronic Invoicing (FEL) framework requires taxpayers to issue electronic invoices in XML format. Generated invoices must have a digital signature applied. The means to do this is through an option in the portal. All invoices should then be sent to a DTE Certifier, who issues and assigns a unique identification number to the invoice, as well as adding their 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 a limited availability release.