Electronic invoicing (FEL): mandate and requirements
- Taxes and incentives
- Taxes: income tax, VAT and withholding
- not audited
Yes. The FEL regime (Online Electronic Invoicing) was created by SAT Board Agreement 13-2018, in force since 23 May 2018, and modified by Board Agreement 26-2019; it covers the issue, transmission, certification and retention of electronic tax documents (DTE: invoices, credit and debit notes, receipts). Adoption was progressive: VAT taxpayers required from July 2022, small taxpayers from 31 March 2023, and from mid-2023 the pre-printed invoice ceased to be valid - the obligation is now universal. Every issuer needs an authorized certifier (or SAT's free app) and an electronic signature; invoicing reaches SAT in real time, which matters for due diligence on counterparties.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Entry into force of SAT Board Agreement 13-2018
- 23 May 2018
- FEL mandatory for VAT taxpayers
- since July 2022
- FEL mandatory for small taxpayers
- since 31 March 2023
Caveat
Sources
Related records
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.