Rules for the Cancellation of Sales Invoices, Withholding Tax Documents, and Complementary Documents Issued in Electronic Format

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.

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.