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Upcoming E-Invoicing mandates, implementations and changes in North & Latin America

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Brazil Draft Small businesses must adopt government Simples Nacional e-invoicing from 1 January 2023 01/01/23
Colombia Draft Colombia released a Project Resolution on electronic documents Between Feb -July 2023
Dominican Republic Draft E-Invoicing for large companies 01/12/23
Dominican Republic Draft E-Invoicing for large local and medium 2024
Dominican Republic Draft E-Invoicing for small, micro, and unclassified 01/01/25
El Salvador Draft Electronic documents (incl. E-Invoicing) – Decree published
Guatemala Approved Guatemala will oblige small taxpayers to issue e-invoices 01/04/23
Mexico Approved Using version 3.3 of CFDI e-invoices (version 4.0 will become mandatory from January 2023) 01/01/23
Paraguay Phased mandatory e-invoicing 02/01/23
Uruguay Approved New Electronic Invoice Version CFE 23.2 01/11/22

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