Taxpayer billing information systems, registration rules

The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND No. 102200000010 (18 May 2022)—that addresses the registration of billing information systems.

Under the guidance, approximately 3,900 taxpayers identified and listed by their taxpayer identification number in an annex to the guidance must adapt and implement their billing information systems pursuant to the rules. Also, there are requirements for these taxpayers to issue digital tax documents.

Source KPMG

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