Following the rejection from liberal professionals, the General Directorate of Revenue (DGI) has backtracked and revoked the measure on electronic invoicing. The move came after a storm of protests from guilds, including the National College of Lawyers, who argued the measure affected professional practice and opened the door to unjustified sanctions. The atmosphere became tense enough to force the DGI to review its position, this time without the defiant tone of the initial announcement. The DGI's withdrawal is recognized in the new Resolution 201-7826, which diplomatically states that the issue requires a consensus with professionals before establishing any definitive invoicing method. This is a clear message: the institution was not prepared to uphold the previous resolution and chose to withdraw it, temporarily deactivating the conflict. With the repeal, liberal professionals no longer need to present any certification or justify why they do not use electronic invoicing. Although the repeal calms tempers, it does not resolve the core problem. Lawyers, doctors, artists, accountants, and other liberal professionals denounced that the DGI was imposing unnecessary bureaucratic burdens and, worse, blatantly ignoring a July 17, 2024, Supreme Court ruling that declared the mandatory imposition of electronic invoicing for these activities unconstitutional. That ruling was clear: the liberal professions sector was exempt from the obligation to invoice electronically. Nevertheless, the DGI attempted to reintroduce controls through certification. What happened has opened a new battle on tax ground: how to build an invoicing model that does not clash with the Constitution, does not generate arbitrary burdens, and does not leave room for evasion? For now, the only certain thing is that the DGI had to retreat before a well-organized guild pressure and a judicial ruling impossible to ignore. The next step will be to define a system that does not provoke another storm.
