Mandatory issuance of Comprobantes Electrónicos (factura electrónica, tiquete electrónico, nota de crédito/débito) cleared in real time by the Dirección General de Tributación (DGT) under Resolution DGT-R-48-2016 , as amended by DGT-R-13-2017 and DGT-R-000-2024 . Current technical schema is version 4.4, published in March 2025 .
B2C
mandatory
since 15 January 2018
All B2C transactions must produce a tiquete electrónico cleared by the Ministry of Finance ATV portal . Buyers can verify documents through the Ministry of Finance e-Invoice scheme repositories .
B2G
mandatory
since 15 January 2018
Public bodies require a cleared Comprobante Electrónico for all supplier payments, in line with Resolution DGT-R-48-2016 and the DGT-R-000-2024 technical provisions .
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Failure to issue or clear a Comprobante Electrónico through the ATV portal attracts financial penalties under the Code of Tax Norms and Procedures, with denial of input VAT deduction for the buyer in line with Resolution DGT-R-48-2016 .
Standards:
DGT Comprobantes Electrónicos v4.4
Supported Formats:
XML (Comprobantes Electrónicos v4.4 schema)
PDF visualization
Clearance Model:
Real-time pre-clearance: each XML invoice is signed with a qualified electronic signature, sent to the DGT ATV portal for validation, and only delivered to the buyer once the clearance response is received.
Archiving Requirements:
5 years retention required by the Code of Tax Norms and Procedures; XML and clearance responses archived by both supplier and buyer
The DGT issued Resolution DGT-R-48-2016 establishing the Comprobantes Electrónicos framework with central clearance by the Ministry of Finance through the ATV portal .
Mandatory Comprobantes Electrónicos for All Taxpayers
15 January 2018
general
Following the phased entry into force of Resolution DGT-R-48-2016 as amended by DGT-R-13-2017 , Comprobantes Electrónicos became mandatory for all taxpayers, with clearance via the ATV portal.
DGT-R-000-2024 Technical Provisions Published
1 December 2024
Technical
The DGT published Resolution DGT-R-000-2024 updating the technical provisions for Comprobantes Electrónicos in preparation for the migration to schema version 4.4.
Comprobantes Electrónicos v4.4 Published
1 March 2025
Technical
The Ministry of Finance published the Comprobantes Electrónicos Generalidades and Version 4.4 document (March 2025) , refining validation rules and metadata for the cleared Comprobantes Electrónicos.