Compliance Alert – DTE Control numbers must be reset by 2025

According to Section 7.2 in the Normativa de Cumplimiento de los Documentos Tributarios Electrónicos, the 15-digit consecutive control number must be reset by the start of each tax year, meaning the taxpayer must reset it by 1 January 2025.

Control number format

The consecutive control number is given in the format of DTE-00-00000000-000000000000000, where:

• DTE must be stated and refers to Electronic Tax Receipt (Documento Tributario Electrónico);
• The two following characters represent the Document Type Code as given by the CAT-002 catalog;
• The following eight characters represent four alphanumeric digits reflecting the head office, branch, or warehouse code, whereas the next four alphanumeric digits are the point of sales code;
• The last 15 characters represent the consecutive number for the tax receipt starting from 1 and ending at 999999999999999.

Necessary actions for taxpayer

The reset process must be done manually by each taxpayer. By the start of the new tax year, 1 January 2025, the taxpayer’s issuing system must reset the numbering to “1”.