"The companies selected for this tech-nological advancement were appoint it due to the large volume or nature of commercial"

Through Resolution No. 201-5784 of August 31st, 2018, the General Directorate of Revenue authorized the exclusive use of electronic invoicing to 43 companies that are part of the Pilot Plan for Electronic Invoice Use. At the moment, the rest of the taxpayers, whether legal or natural persons, will continue with the issuance of physical or hard-copy invoices.

The companies selected for this technological advancement were appoint it due to the large volume or nature of commercial activities that requires specialized and modern billing systems to simplify processes, save costs derived from printing and physical storage of invoices; all this allowing the inspection and compliance with tax obligations, which ultimately translates into benefits for the General Directorate of Revenues and their collection figures.

This regulation also publishes and updates what is called the Technical Record (Ficha Tcnica) which contains the set of rules, policies and definitions describing the formats, procedures and standards related to the use of Electronic Invoices.