The General Directorate of Revenues WILL SANCTION commercial establishments that generate the document called “Pre-Bill”, which is usually issued in place of the invoice or the equivalent fiscal document to accredit any commercial operation, according to what is contained in Resolution 201-10585 of December 5, 2023, published in the Official Gazette 29930 of December 14, 2023.
At the same time, the regulation reiterates the penalties stipulated in Law 256 of 2021, which contemplates fines from B/.5,000 to B/.10,000 and even temporary closure of the establishment for the first recurrence and up to B/.25,000 for the second recurrence, which can also lead to the closure of the premises.