Compliance Alert – Mandatory information required in B2C e-invoices

In accordance with Legislative Decree No. 960 and its amendments announced by the Ministry of Finance (Ministerio de Hacienda), electronic invoices to end consumers must include information identifying the recipient.

Information to include for domestic recipients

Firstly, including the name, denomination or company name of the buyer or service provider (nombre) in all e-invoices, regardless of their amount, is mandatory.

Secondly, it is mandatory to include the document type (tipoDocumento) and the unique id-number of the recipient document (receptor.numDocumento) if/when the accumulated invoice value to the same recipient, during 10 consecutive days, is USD 25 000 or higher.

To be eligible for cost or expense deduction, an invoice must contain all these fields, regardless of the invoice’s total amount.

Information to include for foreign recipients

The passport or residence card number should be included if the recipient is a foreign natural person.

In the case of a non-resident foreign company, trust or organisation, the tax registration number of the country of their tax domicile should be included.