The Tax Administration through Resolution DGT-R-48-2016 dated October 7, 2016, authorizes the use of the electronic invoice, electronic ticket, electronic credit note and electronic debit note, as proofs to support income, costs and expenses, provided they meet the requirements and characteristics indicated in point I, in addition to those provided in Article 8 of the aforementioned resolution.
The invoice or electronic ticket is an electronic file in XML format, which complies with legal requirements. It is generated, expressed and transmitted when selling goods or services, so it guarantees the authenticity of its origin and the integrity of the content, having
the same legal efficiency and evidentiary force that a physical receipt has. Since these electronic files cannot be canceled or modified, electronic credit and debit notes are included. It is important to indicate that the electronic ticket is authorized only for operations with end consumers.
Electronic credit notes and debit notes are electronic vouchers that allow you to cancel or modify the accounting effects of the electronic invoice or electronic ticket, without altering the information in the source document.