Patricio Merizalde is a university professor that was in trouble in the last days of November for not being clear until when the physical invoices are valid. This is because the deadline for adopting electronic invoicing expired on November 29. However, the Internal Revenue Service (SRI) had also indicated that in a few cases the physical invoices would continue to be valid.
Merizalde says that in October of this year he provided a service to a higher education entity, but due to administrative issues, the end of November was approaching and his payment had not been possible; he hadn’t bothered to do the paperwork to get the electronic bill from him either. In the midst of doubts because the educational entity said that an electronic invoice should already be issued and he -on the other hand- thought that his invoices still had value. At the edge of the deadline, they received the physical invoice on November 28. Like Patricio, many people are not clear in which cases the invoices are valid.
What should a service provider take into account to know if your physical invoice is valid or not?
The key is to know When was the authorization for the issuance of the physical vouchers made, when do they expire? and it is also an important factor whether or not the taxpayer accepted the electronic regime. The SRI reported that only in three specific cases will physical invoices be valid.
Case 1
If the preprinted vouchers were authorized before June 9, 2022, they will be valid until the expiration date granted in the authorization. In the case of Patricio Merizalde, who had obtained authorization for his invoices on February 22, 2022, his invoices will be valid until the expiration date, which is February 22, 2023.
case 2
On the other hand, if the pre-printed vouchers have an authorization from June 9, 2022 onwards, they will be valid until the expiration date granted in the authorization, provided that the taxpayer has the authorization to issue electronic vouchers before November 30, 2022.
case 3
If an invoice has authorization for pre-printed receipts granted as of June 9, 2022, it will only be valid until November 29, 2022, if the taxpayer had not previously obtained authorization for the issuance of electronic receipts.
Regarding the first case, in which the invoices will still be valid until February 2023, Merizalde says that he hopes that the SRI can carry out an effective dissemination of the messages so that all the entities to which it corresponds can accept their invoices. However, he explains that in the following days he will begin the procedures to obtain electronic invoices in the future.
The Economic Development Law provided that on November 29, 2022 All taxpayers of income tax that are obliged to invoice must have incorporated the scheme of electronic billing. The law also indicated that this provision will not be applicable to taxpayers that are considered popular businesses.
Until now 423,000 taxpayers have already implemented electronic invoicing (332 thousand individuals and 91 thousand companies). However, the SRI authorized a few days ago, ex officio (automatically) to 661,100 taxpayers to be incorporated into this issuance scheme. These taxpayers authorized ex officio must obtain the electronic signature and biller to comply with the obligation. Thus, together with those authorized ex officio, they will add more than a million taxpayers. (YO)
Source: Eluniverso
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