The Tax Administration has indicated that from April 1, 2017, independent workers who provide services to individuals, companies or institutions should only issue their electronic documents.
To issue the electronic document, the independent workers must have their RUC number. The procedure is free at any Taxpayer Services Center, they should only display their updated identity document.
Likewise, there is an obligation to record the payment that would have been made for the services rendered. On the other hand, the obligation to keep the Book of Income and Expenses (physical or electronic) has been eliminated, reducing the requirements the worker had to fulfill for providing his services.
Benefits of the electronic document:
1) The document can be sent or forwarded immediately by email.
2) The document is not at risk of losing or being mistreated.
3) The document is issued easily and quickly.
4) Facilitates income control.
5) Documents are issued and consulted from anywhere, at any time of the day.