With effect from January 1, 2017 version 3.2 of the payroll supplement entered into force.
The use of the outsourcing node is currently optional, while there is no legal provision that establishes its mandatory use for any taxpayer.
This means that while there is no legal provision that provides for it to be mandatory, its use is practically optional.
Frequently asked questions about the payroll supplement 1.2 - March 24, 2017 (PDF)
Filling guide of payroll v3.2 supplement 1.2 - August 31, 2018 (PDF)
Filling guide of payroll v3.3 supplement 1.2 - November 11, 2017 (PDF)
Report of travel allowances in the payroll receipt - August 7, 2017 (PDF)
For cases where travel expenses are included on payroll invoices - August 7, 2017 (PDF)