| Update: | Compliance Alert – New regulation of Electronic Receipts for Tax Purposes |
| Date: | 2024-11-27 |
On 8 November 2024, Executive Decree No. 44739-H, also known as the new Regulation of Electronic Receipts for Tax Purposes, was published, replacing Executive Decree No. 41820-H of 19 June 2019.
Below are the main changes the regulation provides.
- New receipt for partial payments: A new receipt type is introduced for partial payments of credit sales or other conditions defined by the Ministry of Finance. This does not replace the original invoice;
- Financial sector exemption removed: Financial entities previously exempt from issuing electronic receipts are now required to comply with the new regulation;
- Extended storage period: The period for storing transactional information is extended from 1 to 2 months. The provider must give the information to the taxpayer for storage;
- Rejection of confirmed receipts: Receipts cannot be cancelled directly but must be replaced by a credit or debit note. If the Ministry of Finance rejects a receipt, it has no value, and a new one must be issued;
- Confirmation requirement: If a taxpayer does not confirm a receipt within the time set by the Tax Administration, the receipt will be considered accepted. If rejected, a message must be sent to the Ministry;
- Handling service outages: If the Ministry’s services are down, receipts can be stored and sent once service is restored. Pre-printed provisional receipts can be used during outages or force majeure events;
- No internet connection: In the absence of an internet connection, receipts marked "no internet" must be transmitted to the Ministry within 2 days;
- Implementation date: The regulation is effective from 8 November 2024;
- Version 4.4 and pharmaceutical sector nodes: No specific date is provided for the implementation of version 4.4 of electronic receipts or for the pharmaceutical sector's “Medicine Registration” and “Pharmaceutical Form” nodes;
- Repeal of previous regulation: The new decree repeals Executive Decree No. 41820-H from 19 June 2019.