With Resolution 201-6299, the DGI has narrowed the scope of taxpayers who can use the free invoicing tool under the national e-invoicing system.

New criteria for using the free invoicing tool:

• Taxpayers have an annual gross income of B/. 36,000.00 (ca. EUR 30,600) or less
• Taxpayers who issue a maximum of 100 documents per month

Taxpayers exceeding these thresholds must use an approved Qualified …