The scope of the regime is regulated by three resolutions. We break them down below.
Resolutions for taxpayer categories in scope
Resolution SAT-DSI-1074-2021 requires self-employed and legal entities that provide goods or services to the healthcare sector to start issuing electronic invoices by 19 January 2022.
Furthermore, Resolution SAT-DSI-1218-2021 calls out accountants, public accountants, auditors, and audit and accounting firms to adhere to the FEL regime before 1 March 2022.
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