Invoicing: voucher regimes are unified and monthly electronic settlement arrives

ARCA reorganizes and simplifies the electronic-voucher issuance regime. It amends GR 1.415 and 4.291 (and amendments) and repeals GR 2.668, 2.719 and 5.824 (plus art. 27 of GR 4.291). It introduces the 'Monthly electronic settlement' as an option for certain taxpayers (financial institutions, insurers, credit/debit card issuers, private educational institutions and virtual-asset service providers, PSAV): they may invoice their operations individually or on a monthly basis, keeping the supporting documentation of the underlying operations. It merges specific web services into one general service (e.g., surety insurance). It does not lower the underlying standard: it consolidates and cuts red tape in invoicing operations. verif · Jun 29, 2026 ↗

Jul 1, 2026, with a STAGGERED entry into force: that is the date from which the regime applies, and the resolution itself defers some obligations, with exceptions running through March 2027. ⚠️ It is not a single date: anyone adapting their invoicing reads the exceptions calendar, not just this day. verif · Jul 1, 2026 ↗

Financial institutions, insurers, credit/debit card issuers, private educational institutions and virtual-asset service providers (PSAV), which can now settle their vouchers on a monthly basis instead of operation by operation. It reduces the administrative burden and the number of reporting regimes/web services to maintain. verif · Jun 29, 2026 ↗