On February 10, the elimination of the validation of electronic receipts as a deductible expense by recipients and the elimination of the annual declaration of “Clients, suppliers and expenses” D151 was announced. This is according to resolution DGT-R-071-2019, which exempts obligated parties who exchange electronic receipts from this duty.

In relation to the validation of electronic receipts, the announcement communicates the modification of the executive decree N. 41820-H of June 19, 2019.

The modification specifies the following:

“When the electronic sender-receiver or the non-issuing electronic receiver acquires or purchases goods or services directly related to business of their businesses and are not covered by a tax benefit, They will be able to confirm the electronic receipt in its entirety, so that they become credits or deductible expenses; or, failing that, they must reject it totally or partially. If the issuer or recipient of the electronic receipt does not confirm it within the period established in this regard by the General Directorate of Taxation through a general resolution, it will be presumed that they have fully accepted it. and in Consequently, it will be part of the operations or transactions that affect your statements. self-assessment. If, on the other hand, the issuer or receiver rejects the electronic receipt in whole or in part, they must send the rejection message to the General Directorate of Taxation for its respective validation within the period provided in the respective resolution.”   (As amended by article 2 of executive decree No. 42195 of February 7, 2020)

Therefore, the behavior of users of companies' accounting departments should not change at all if their processes already include the acceptance of electronic documents and in the case of PROCOM platforms, the functions are being integrated so that the documents that are not accepted or rejected on the 8th of the following month, they will be automatically discarded and will be considered valid expenses for the purposes of the platform's expense reports.

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