The resolution establishes new fields and validations for the electronic sales invoice and requires obligated subjects to adopt the new version within three months of its publication. It also introduces the Electronic Equivalent Document (EED) and sets implementation dates according to a calendar. The resolution includes adjustment notes for the EED and extends the deadline for issuing electronic sales invoices on a contingency basis until December 31, 2023. Additionally, it allows for the discrimination of taxes on ultra-processed sugary beverages and industrially ultra-processed food products until November 30, 2023, after which it must be carried out under the terms of the technical annex of electronic sales invoice version 1.9.
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