Resolution 85 of 2022 - Electronic Billing
Through Ruling 85, 2022, the Tax Authority regulated the implementation of the sending of electronic messages confirming the receipt of the invoice and the goods or services purchased.
In accordance with national tax legislation, the electronic sales invoice will be constituted as a support for costs, deductions, and discounted taxes when the acquirer confirms the receipt of the invoice by means of an electronic message sent to the issuer.
In this sense, the Tax Authority pointed out in Section 34 of Resolution 85 of 2022 that the deadline for the implementation of the sending of electronic messages confirming the receipt of the invoice and the goods or services purchased is June 8th, 2022.
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