Adoption of e-invoicing continues to progress in Latin America, and a notable example of this progress can be seen in recent developments in Colombia and Peru during the month of September.
Peru
In relation to Peru, on the 10th of September, the National Superintendency of Customs and Tax Administration (SUNAT) released Superintendency Resolution No. 000186-2023, which is scheduled to take effect from the 1st of October, 2023.
The objective of this resolution is to revise the register of agents who are accountable for the General Sales Tax (IGV) withholding in the country.
According to the resolution, a total of 2542 agents will be identified as responsible for IGV withholding, as stipulated in the attached Annex I.
Concurrently, 553 agents, identified in Annex II, who are accountable for withholding the IGV, will be excluded. Once the aforementioned resolution is implemented, these agents will no longer be responsible.
This is an emblematic move towards modernizing and regulating IGV withholding agents in Peru, showcasing significant advancements in the adoption of electronic invoicing in the region.
Colombia
The DIAN has released a new resolution project that incorporates the implementation of version 1.9 of the technical annex of the electronic sales invoice and the development of technical annex 1.0 for the electronic equivalent document, alongside other provisions.
It should be noted that an initial version of the project was presented in August 2022 and has since undergone several modifications.
The aims of this resolution are to introduce version 1.9 of the technical annex of the electronic invoice to aid the efficient execution of the electronic invoicing system, and to establish and oversee the electronic utilisation of the equivalent document through gradual implementation schedules.
With regards to implementation dates, the subsequent deadlines are established:
- For version 1.9 of the technical annex, adoption will be mandatory within a time frame of 3 months starting from the publication of the final resolution. DIAN retains the authority to define an alternative deadline, if required.
- Regarding the electronic equivalent document, namely the Point of Sale (P. S.) machine cash register receipt, set deadlines based on the taxpayer's category relate to Income and Complementary Taxes.
- Group 1, which includes large taxpayers, must comply by December 15, 2023.
- Group 2 will consist of individuals who have declared Income Tax, but do not belong to the Large Taxpayers category. February 1, 2024.
- Group 3 will encompass individuals who have not declared Income Tax and do not fall into any of the aforementioned categories. March 1st, 2024.
- Other electronic equivalent documents:
- Public utility services. April 1, 2024.
- Passenger transport ticket. May 1, 2024.
- Passenger air transport ticket. June 1, 2024.
- Toll collection document. July 1, 2024.
- Stock Exchange-issued operation settlement receipt. July 1, 2024.
- Ticket for entry to public performing arts events. August 1, 2024.
- Movie ticket. August 1, 2024.
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