THE IRS EXTENDED THE DEADLINE FOR THE TRANSMISSION OF ELECTRONIC SALES VOUCHERS AND TEMPORARILY EXTENDED THE PERCENTAGE FOR ISSUING PHYSICAL SALES VOUCHERS

On October 30^th, 2024, the Internal Revenue Service through Resolution No. NAC-DGERCGC24-00000035, introduced amendments to the Resolution No. NAC-NDGERCGC18-00000233. This modification extends the deadline for transmitting electronic sales vouchers and temporarily increases the permissible percentage for issuing physical sales vouchers.

The primary provisions of the amended resolution are as follows:

• Deadline for the transmission to the IRS: The amended resolution establishes that taxpayers could transmit electronic vouchers to the IRS “at the time of the electronic voucher generation, or within a maximum of four business days following the issuing date.”

• Allowed percentage for issuing physical sales vouchers: In cases where taxpayers face circumstances of force majeure that prevent them from generating electronic sales vouchers, they could issue physical pre-printed. However, the issuance of these physical vouchers is restricted to no more than 5% of the total vouchers generated in the previous fiscal year.

© TobarZVS 

This publication contains information of general interest and does not constitute legal opinion on specific issues. Any analysis will require legal advice from the Firm.