During the state of health emergency in the country, taxpayers who cannot use tax equipment and billing systems because their shops or offices are closed will be exempt from using these tools.

Following the spread of covid-19 the General Directorate of Revenue (DGI) explained that businesses may stop using fiscal equipment and invoicing systems, however, these taxpayers are required to document their operations through equivalent reports such as manual or pre-printed invoices, thus complying with the formalities established by law.

Publio De Gracia, director of the DGI, said that “… after the end of the National Emergency situation, taxpayers must invoice through the fiscal teams or invoicing systems authorized by the DGI.”

The DGI’s statement adds that “… Director De Gracia pointed out that taxpayers who continue to operate uninterruptedly are not exempt from the use of the fiscal equipment or invoicing systems, which is why they must continue to invoice on a regular basis.”