Date: June 30, 2025 | Official Register Third Supplement No. 70; SRI Resolution No. NAC-DGERCGC25-00000014, dated June 27, 2025.
Subject: Cancellation of sales receipts, withholding vouchers, and supplementary documents issued in electronic format.
- Cancellation is permitted only in the following cases:
- When the electronic receipt was issued with errors.
- When the transaction that prompted its issuance did not take place.
- Electronic or physical invoices issued with the legend “final consumer” and transmitted to the Internal Revenue Service may not be canceled, not even through credit notes.
- Regarding the means for carrying out the cancellation:
- Sales receipts may be canceled either online or through a credit note.
- Withholding vouchers and supplementary documents may only be canceled online.
- Online cancellation can be done through the SRI web portal or via the SRI Invoicing System, if it was used for the issuance.
- Deadlines:
- Online cancellation may be carried out until the 10th day of the month following the date of issuance.
- After this deadline, sales receipts may only be canceled through a credit note, within 12 months from the date of issuance.
- Documents that require recipient acceptance (credit notes, debit notes, and withholding vouchers):
- The recipient has five business days to accept or reject the request.
- If no response is provided within that period, the cancellation will not take effect, and the document will remain valid.
- Other important limitations:
- It is not permitted to cancel negotiable commercial invoices that have already been subject to negotiation.
- Documents that support tax refund claims may not be canceled.
- For mass cancellations (more than 1,000 documents issued in the same month), processing by formal request is allowed, provided it is submitted within the online cancellation deadline.
- Additional regulatory reforms:
- In Resolution NAC-DGERCGC18-00000233:
- An obligation is added to inform the recipient about any change in the status of the electronic document.
- The phrase that allowed transmission of documents “within a maximum of four business days from their issuance” is eliminated.
- In Resolution NAC-DGERCGC16-00000092:
- Article 7, which allowed cancellation up to 90 days after issuance, is repealed.
- In Resolution NAC-DGERCGC18-00000233:
This Resolution will enter into force as of August 1, 2025, in accordance with its Final Provision.
If you require additional information, please contact us at the following email addresses: cmedina@bustamantefabara.com and lutreras@bustamantefabara.com.
Prepared by: Attorney Carolina Medina and Attorney Liliana Utreras.