According to Resolution NAC-DGERCGC22-00000024 published by SRI, taxpayers in the tax income regime that were not obliged to issue e-invoices until the date will be required to join the electronic invoicing regime by the latest 30 November 2022.
Other natural persons and entities that are not considered taxpayers, but still fall in the scope, will have to switch to electronic invoicing by the same date.
Moreover, taxpayers who have already adopted e-invoicing will be qualified as w…