E-invoices (CFE) are to become increasingly mandatory and must be validated by the online interface of the tax authority.
The e-bill is to be implemented by a system based on the CFE format. The system, which is managed by the tax authority DGI, is currently in the expansion phase to increasingly promote the use of electronic invoices so that they will be mandatory for all in the future.
Format: CFE (Comprobantes Fiscales Electrónicos) is an electronic tax document in a specific XML format with a predefined syntax
Tax authority: DGI – Dirección General Impositiva. This authority is responsible for the standardization and administration of tax documents.
Storage time: Issuer and recipient must archive the electronic tax documents for a period of at least 5 years.
Electronic signature: An e-signature and validation by the tax authority are required for all invoices before sending them in order to generate a mandatory graphical representation QR barcode. Confirmation of the buyer’s e-signature upon receipt is not required.
Registration: The E-invoice issuer must register with DGI and obtain certification in order to be included in the system for CFE documents.
Tax control: A specific power of attorney is required, which is CAE (Constancia de Autorización de Emisión). This document allows the issuer to issue a unique number for each invoice in order to declare it to DGI. After receiving the acknowledgment of receipt from DGI, the invoices can be sent to the recipient.