SENIAT Introduces New Invoicing Rules and Greater Flexibility in Issuance Methods

On October 21, 2026, Administrative Ruling SNAT/2026/00093 was published in Official Gazette No. 43,484. It establishes general rules for issuing invoices and other tax documents. The new framework provides greater flexibility in the choice of invoicing methods, eliminates preprinted free-form invoices as a regular issuance method, and establishes requirements for the use of authorized methods.

1. Invoicing methods

• Freedom of choice. Taxpayers may choose between digital or electronic methods and authorized fiscal machines (Articles 4 and 5). Fiscal machines remain valid but are no longer mandatory as a general rule. Certain exceptions apply: tax documents relating to alcohol and alcoholic beverages must be issued digitally (Article 37), while certain bets printed at betting outlets must be invoiced through a dedicated fiscal betting printer (Article 30).
• Digital channels. Invoices may be issued through SENIAT's website and mobile application, as well as through authorized digital printers or other authorized technology providers.

2. Requirements and transition

• Contingency forms. Physical invoice forms produced by authorized printers are reserved for the situations provided for in the Ruling and must be kept available at business premises. Such situations include electricity or connectivity failures and certain transactions, including exports and transactions carried out on behalf of third parties.
• Operational adjustments. The Ruling regulates the content, numbering, and control of tax documents. Taxpayers changing their issuance method must notify the Tax Administration.
• Existing forms. Existing free-form invoices and other available forms may be used until their stock is exhausted or until the Ruling enters into force, whichever occurs first. After that date, unused forms must be canceled and withdrawn from use in accordance with the applicable procedure, while retaining contingency forms that comply with the new rules.

3. Effective date

• Transition period. The Ruling enters into force on April 19, 2027, following a 180-calendar-day period from its publication. Until then, the existing regime remains applicable.

This publication is for informational purposes only and does not constitute legal advice. The application of these rules must be assessed in light of each taxpayer's particular circumstances.

Information current as of October 26, 2026.