To who does it apply:

All taxpayers, natural or legal persons, who maintain fiscal equipment or other billing systems as a means to document their income.

Temporary exceptions:

To the use of fiscal equipment or any other billing system throughout the national territory, to taxpayers who cannot make use of said equipment or systems that rest in commercial establishments or business offices as a consequence of the temporary closure, decreed by the National Emergency through Executive Decree No. 500 of March 19, 2020, in accordance with Executive Decree No. 507 of March 24, 2020.

Those taxpayers (natural or legal person) who continue to carry out their activities without interruption must continue to document their operations using the fiscal equipment or billing systems duly authorized by the General Revenue Office.

Compliance:

• Even when they are temporarily exempt from the use of Fiscal Equipment, taxpayers must document their operations for the sale of goods and/or the presentation of services through equivalent documents (manual /handwritten or preprinted invoices) complying with the requirements of any invoice that indicates Law 72 of September 27, 2011.
• After the period of the State of Emergency, taxpayers must issue the invoices in their respective fiscal equipment or billing systems.
• Once the State of Emergency is ended, the General Directorate of Revenue will carry out operations to monitor compliance with the provisions of this resolution.

Legal support:

Law 76 of December 22, 1976. Law 72 of September 27, 2011. Cabinet Decree No. 109 of May 7, 1970, Executive Decree No. 435 of September 19, 2014. Executive Decree No. 500 of 19 March 2020. Executive Decree No. 507 of March 24, 2020. Executive Decree No. 114 of January 30, 2020.