Global Overview of Digital Tax Receipts in 2011

Abstract

The current tax rules provide that from 1st. January 2011 all taxpayers are obliged to issue digital invoices (CFD) over the Internet, ie to issue electronic invoices.

Given this, the authorities have established a transitional scheme to gradually incorporate the contributors to this new requirement.

Special rules and technical guidelines should be examined carefully, so in this article are supplied then give an overview about emphasizing the basis of the law who are forced, requirements, penalties and mechanics of operation of digital invoices (CFD).

Likewise, it was perfect proportions considerations for those who choose to cast their electronic invoices. Besides the penalties for breach of minimum elements required in the issuance or acceptance of digital invoices that lack of compliance with the specifications sings of applicable laws.