DGI Free Invoicing Tool
With the start of a new year for taxpayers in the country, there is an aspect that turns out to be decisive. Understanding and acting on the new limits of the Free Invoicing Tool and the use of electronic invoicing PAC.
To put everything in context, it is necessary to understand that, with the entry into force of DGI Resolution No. 201-6299, as of January 1, 2026, the use of the Free Invoicing Tool will be restricted exclusively to those taxpayers who meet the following two criteria:
- Annual income of up to B/. 36,000.
- A maximum of 100 electronic receipts per month.
This means that, once these limits are exceeded, taxpayers will be required to hire the services of a Qualified Authorized Provider to ensure the continuity and legality of their invoicing.
It should be noted then that ignoring this change can result in:
- Tax non-compliance with the General Revenue Directorate.
- Irregularities in invoicing processes.
- Penalties.
- Interruption of operations.
- Economic setbacks for businesses.
Do not overlook this information, we advise you, contact us.