The electronic invoice is a digital document, electronically generated and signed in a format predefined by DGI. It has the same legal and tax validity as paper invoices, and reduces administrative and operational processes with the purpose of improving sales services and simplifying invoice processing.

Electronic invoices make it possible to improve public management because their implementation allows DGI to enhance its fraud detection techniques by digitally storing each invoice with its security copy and automatically obtaining business and accounting information on each company. In this way, tax control is optimized by avoiding tax evasion and improving data quality.


In turn, individual companies obtain different benefits, such as the possibility to check online if an invoice was submitted, with no need to visit DGI's offices in person. In addition, there are other material, measurable benefits such as costs reductions in relation to the amount of paper used and its storage space, both for purchasers and suppliers.

The purpose of this new system implemented by GeneXus Consulting jointly with DGI is to electronically document business-to-consumer transactions and business-to-business transactions.

When an end consumer makes a purchase, for example, the person who buys at a supermarket receives a printed copy of the electronic document. If the transaction takes place between companies, paper invoices will no longer be issued. Instead, electronic fiscal documents (CFE) will be sent between them (when the client isn't an electronic issuer, they must be provided with a printed copy of the corresponding CFE).

The use of advanced electronic signatures allows DGI to ensure the integrity, authentication and acknowledgement of the invoices received. The above measures are included in Act 18600 passed by the end of 2009.