NEW TIMELINES
According to Article 37 of Law 32-23, known from now on as electronic invoicing law, taxpayers will be mandated to issue electronic tax documents (Sp. “Comprobantes Fiscales Electronicos – e-CF”) according to the following timeline:
- Large National Taxpayers: 12 months maximum to implement e-CF starting from the promulgation date of e-invoicing law (16 May 2023)
- Big and medium locals: 24 months maximum to implement e-CF from the promulgation date
- Small, mic…