New e-Invoicing Models in LATAM in 2019

Multiple Latin American countries such as Guatemala, Panama or Paraguay develop their own e-Invoicing models. They follow their regional neighbors with more sophisticated e-Invoicing systems such as Mexico, Brazil or Chile.

 

The most important News for 2019

 

Country e-Invoicing News 2019
Argentina from April 2019 on mandatory + combination with R.E.C.E.
Guatemala introduction of the FEL model from 2019 on + mandatory electronic signature
Colombia from January 1st, 2019 on mandatory
Panama voluntary user period for e-Invoicing
Paraguay start of implementation of e-Invoicing – period of controlled voluntary use
Peru from March 1st, 2019 on mandatory use of OSE
Uruguay improvements and new features of the XML format + e-Invoicing introduction completed

 

Argentina

Starting in April 2019, e-Invoicing becomes mandatory for all categories of taxpayers.  Argentina plans to also combine e-Invocing with the new bookkeeping system Electronic Voucher Issuance System (R.E.C.E) until April 2019. Further changes to the e-Invoicing process are introduced by  AFIP through Resolutions 4290 and 4291.

 

Guatemala

Guatemala is preparing for the step-by-step introduction of the new e-Invoicing model FEL in 2019. The supervision authority for tax adminsitration (SAT) will incrementally define the taxpayer segments and the conditions for participating in the new FEL regime.  376 big taxpayers have been notified in order to adapt their bookeeping systems to FEL. They will be the first to implement it. The electronic signature is mandatory for e-Invoices because it functions as an authentfication mechanism.

 

Colombia

Starting on January 1st, 2019 all taxpayers that pay VAT have to use e-Invoicing. This is the crucial step of the implementation plan for e-Invoicing in Colombia. The Colombian government expects 500.000 taxpayers to become part of the system.

 

Panama

Panama continues to implement the voluntary acceptance period for e-Invoicing.

 

Paraguay

Paraguay is preparing to implement the new e-Invoicing model. After a pilot project that has been carried out in 2018 with 14, the SET is now starting to implement the period of controlled voluntariness.

 

Peru

All companies that are listed as main payers have to use an Operator of Electronic Services (OSE) starting March 1st, 2019. Every company that is listed as a main payer by Januray 1st, 2019 will have 4 months until the mandatory implementation of the OSE model.

 

Uruguay

The e-Invoice in Uruguay, known as Electronic Fiscal Proof, receives improvements and changes to its DGI-defined XML format in 2019. After a step-by-step introduction of e-Invocing in Uruguay,  100% of the relevant taxpayers will be included by 2019.

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