As previously explained by Pagero, Decree 487 defines electronic documents as Electronic Tax Documents (Sp.: Documento Tributario Electrónico).
Tax Authority will decide on the outline
Furthermore, the decree states that the Tax Authority (Sp.: Ministerio de Hacienda) will have the administrative power to establish, among others, listed in article 1:
- Technological instructions and specifications for the generation and delivery of Electronic Tax Documents;
- Data structure and format of the…