Hacienda already extended e-invoice 4.4: 1 September is the real cutoff
In February 2025 Hacienda moved the electronic invoice 4.4 cutoff to 1 September. That extension (resolution MH-DGT-RES-0001-2025) is not a soft “we will see.” It is the last air for more than 450,000 taxpayers still issuing 4.3. Mid-June does not forgive: eleven weeks left, not eleven months.
4.4 is not a prettier PDF logo. It changes the XML: an electronic payment receipt for credit sales with deferred VAT, stricter CABYS, payment means that include SINPE Móvil, and the recipient’s activity code. If invoicing is still a spreadsheet plus a vendor who “will get to it,” on 1 September the rejection comes from TRIBU-CR, not a polite accountant.
What has to be ready before cutoff
- An issuer that really emits 4.4, not a nice PDF with a 4.3 XML behind it.
- The inbox where supplier invoices land: if nobody files them, the VAT close is theatre.
- An acceptance test against Hacienda’s environment, not “it worked last month.”
- A plan if the billing vendor misses the date: that is custom software, not an endless delay.
Email is not Hacienda’s archive
Journal exists because invoices already arrive in Gmail and Outlook and stay there. Detecting them, storing them, and building the report is the work. 4.4 will not forgive a malformed XML; close will not forgive XML nobody opened. If collection and the invoice also have to talk, that is systems integration, not a WhatsApp forward.
The extension is already spent. On 1 September the old schema does not go in.
If you still issue 4.3 or file purchases by hand, request a quote. The deadline is not a Hacienda slogan. It is a date on the calendar.