- Introduction of Electronic Payment Receipt: The regulation establishes an additional document, the Electronic Payment Receipt, to support partial payments in transactions.
- Assumed Acceptance of Receipts: If the issuer or receiver of the electronic receipt does not confirm it within the specified timeframe, it is assumed to be accepted, impacting their self-assessment returns accordingly.
- Credit Note Requirement for Rejections: In cases of total or partial rejection of the electronic receipt, the recipient must notify the issuer, who is then required to issue a credit note to modify or cancel the accounting effects of the original receipt, referencing it explicitly. Additionally, measures are included to ensure access for indigenous communities.
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