According to SAT-DSI-400-2023, the deadline to adopt FEL (Factura Electronica en Linea) regime has been extended to three additional months from the original deadline (31 March 2023), meaning that small businesses will need to comply with it no later than 1 July 2023.   As of 1 July 2023, small businesses will be obliged to issue tax documents through the FEL regime. Note that tax documents missing the Tax Identification Number (NIT) and the recipient's name will no longer be valid.