eInvoicing

Factura

The issuance of sales invoices, supplementary documents, and withholding receipts are regulated as data messages in resolution No. NAC-DGERCGC12-00105. An electronic receipt is a document that meets the legal and regulatory requirements for all sales vouchers, guaranteeing the authenticity of their origin and the integrity of their content.

The COMPROBANTE ELECTRÓNICO or electronic invoice is a document structured in an XML format standardized by the SRI. The receipt (invoice) is presented to the Internal Revenue Service (SRI),which returns an authorization number, which is then integrated into the document before sending to the client. Other than invoices, these documents are submitted electronically:

• Invoice
• Credit note
• Debit note
• Advance invoice (Prepaid)

Taxpayers who must issue electronic invoices must obtain an e-Certificate and apply to join the issuing system to register for the test and production frameworks.

This function is under controlled availability.