IRS ISSUES NEW REGULATIONS FOR THE CANCELLATION OF ELECTRONIC INVOICES

On June 27, 2025, the Internal Revenue Service (IRS), through Resolution No. NAC-DGERCGC25-00000014, issued regulations for the cancellation of electronic sales receipts, withholding vouchers, and supplementary documents.

This Resolution aims to simplify procedures and strengthen tax control over electronically recorded transactions.

Here’s what you need to know about the new conditions:

1. When can an invoice be cancelled?

• If the document was issued with errors; or
  
  
• If the commercial transaction that originated the document did not take place.

2. What methods can be used to cancel an invoice?

• Electronic invoices and sales receipts: can be cancelled online or through a credit note.
  
  
• Withholding vouchers and supplementary documents: can only be cancelled electronically, using:
  
  
  • IRS web portal.
    
    
  • IRS invoicing system (“Facturador SRI”).

3. What is the deadline for cancelling invoices?

Online cancellation must be done by the 10th day of the month following the issuance date of the document. If this date falls on a holiday or mandatory rest day, the deadline is extended to the next business day.

Once this deadline has passed, the document can only be cancelled through a credit note, and only within 12 months of the date of the original document.

4. Recipient’s acceptance
   
   

When cancellation of a document requires the recipient’s approval (such as credit notes, debit notes, and withholding vouchers), the recipient will have 5 business days to accept or reject the request.

If no response is received within that period, the document remains valid, and the transaction will not be considered cancelled.

5. Special cases
   
   

• The deadlines also apply to physical documents.
  
  
• Cancellation is not allowed if:
  
  
  • Invoices labeled as “final consumer” (whether electronic or physical).
    
    
  • Negotiable commercial invoices that have been transferred.
    
    
  • Documents used for tax refund
    
    
• Mass cancellation: If a taxpayer needs to cancel more than 1,000 documents in a single month, a special procedure must be carried out within the same deadlines established for online cancellations.
  
  

6. Amendments to previous resolutions
   
   

• Resolution NAC-DGERCGC18-00000233:
  
  
  • Adds the obligation to notify the recipient of any change in the status of an electronic document.
    
    
  • Repeals the 4-business-day deadline for the transmission of electronic documents.
    
    
• Resolution NAC-DGERCGC16-00000092:
  
  

Repeals Article 7, which previously allowed the cancellation of electronic documents up to 90 days after the issuance date.

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This publication contains information of general interest and does not constitute legal opinion on specific issues. Any analysis will require legal advice from the Firm.