Basic aspects provided for tax registration

In tax matters, taxpayers that qualify as ordinary taxpayers may not disincorporate, unless they cease to carry out their activities or they exclusively engage in non-taxable, exempt or exempted activities, without prejudice to the existing registry for formal taxpayers of the tax. Likewise, they must inform the Tax Administration of any change in the basic data provided to the registry.

Regarding the obligation to issue invoices, all ordinary taxpayers must issue invoices for their sales, for the rendering of services and for the other taxable transactions carried out, indicating the tax in a separate item, and in the case of transactions assimilated to sales that due to their nature do not give rise to the issuance of invoices, a voucher (delivery order or dispatch note), which also indicates the tax.

These invoices, which may be manual, fiscal tickets issued by fiscal machines (Point of Sales and Fiscal Printers), or free forms issued by computerized systems, as well as the vouchers, must comply with the requirements set forth in the respective laws and provisions on the Printing and Issuance of Invoices and other Documents.

The Tax Administration may substitute the use of invoices for other documents, or for the use of systems, machines or equipment that guarantee the inviolability of the tax records, as well as establish simplified invoicing regimes.

For those cases in which the issuance of the invoice in accordance with the established provisions may hinder the efficient development of the activity, due to the volume of the taxpayer's operations, taxpayers must issue the invoices, generally in cases of sales of tangible personal property, at the same time when the delivery of the personal property is made.