Rule SNAT/2026/00093, issued September 7, was published in Official Gazette 43.484 on October 21, 2026 (copy hosted by ASOCAV).
Tickets and invoices
Article 28 requires fiscal invoices from airlines, agencies and intermediaries selling domestic or international tickets; tickets and boarding passes do not replace them.
Effective date
Final provision eight specifies 180 continuous days after publication. This does not mean immediate application. Review the text and its scope with a tax adviser.
AI-generated conceptual cover; not an event photograph or a real fiscal document.