The scope of the regime is regulated by three resolutions. We break them down below.

Resolutions for taxpayer categories in scope

Resolution SAT-DSI-1074-2021 requires self-employed and legal entities that provide goods or services to the healthcare sector to start issuing electronic invoices by 19 January 2022.

 

Furthermore, Resolution SAT-DSI-1218-2021 calls out accountants, public account…

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