| Update: | Compliance Alert – The SII introduces the obligation to exhibit invoices, dispatch guides or receipts to cargo transport vehicles |
| Date: | 2024-12-09 |
The SII published Resolution Ex. No. 110, which establishes the obligation to stop for the purposes of the inspection of the correct issuance of invoices, delivery notes or receipts on goods subject to Value Added Tax (VAT).
The measure was issued to combat evasion, illicit trade, and informality. It will help ensure that the loads travelling through the country are documented correctly and track the corresponding VAT.
Taxpayers and/or transporters must stop at the road or mobile control points established by the SII for these purposes and display the document covering the transfer of goods subject to VAT. The obligation applies even to cases where the transport of the articles does not imply a sale.
Road controls refer to inspection activities carried out on loaded vehicles outside the urban radius. Within them, a distinction is made between permanent and temporary road controls.
Mobile controls are inspection activities carried out on loaded vehicles within urban areas. Their operation consists of controlling cargo vehicles in different sectors of the jurisdiction, considering that the places and times in which they are carried out are not permanent.
The penalties applicable to non-compliance with these regulations correspond to a fine that ranges from one percent to one hundred percent of an annual tax unit, or up to three times the tax evaded if the violation results in tax evasion (109 Tax Code).