- Mandate Overview: The Agencia de Recaudación y Control Aduanero (ARCA) requires large taxpayers to itemize VAT and indirect taxes on invoices, with full compliance needed by April 1, 2025.
- Implementation Timeline: The itemization requirement becomes optional starting January 1, 2025, and will be mandatory from March 31, 2025, for all invoices and receipts issued by large companies.
- Impact on Businesses: This change will affect invoicing practices, encouraging businesses to implement compliant e-invoicing systems to meet the new requirements set by the tax authority.
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