The Internal Revenue Service (SRI) issued RESOLUTION No. NAC-DGERCGC22-00000024 on May 27, 2022, establishing the obligation to issue e-invoices to taxpayers obliged to issue invoices but not required to issue e-invoices, as well as the obligation for these taxpayers, qualified as agents of withholding, to issue the Simplified Transactional Annex (ATS) version of withholding documents. These taxpayers will have until November 29, 2022 to adopt the e-invoicing scheme.
Source: SOVOS
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