The option for the generation and simplified presentation of the “Digital VAT Book” is available from November 1, 2019, but different times were established for mandatory implementation, depending on the type of taxpayer.
From January 2020: for those responsible for VAT registration who are required to submit the Purchase and Sales Information Regime prior to September 30, 2019 and have made sales for a total amount of operations (taxed, exempt and not taxed) declared in VAT during 2018 for an amount equal to or less than $ 500,000.
IVA digital book – Implementation schedule
Published On - 30 January, 2020
