On 31 March 2023, Superintendency of Tax Administration (SAT) published a resoulution that extends the deadline for some taxpayers to adopt the new online electronic invoice system (FEL system). The previously set deadline of 31 March 2023 has been extended by three months for individuals and legal entities registered under the VAT regime for small taxpayers to adopt the FEL system. As a result, these taxpayers must start issuing their tax documents under the FEL system no later than 1 July 2023. By that time the FEL system will be the only method for issuing tax documents; all other effective authorizations of the issuance of documents in which the purchaser’s name and tax identification number (NIT) are left blank will be invalid.
Source SNI
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