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El Salvador is one step closer to e-invoicing implementation

16 September 2022
El Salvador

The Legislative assembly approved the Decree amending the Tax Code to implement e-invoicing - an initiative proposed by the Minister of Finance. Introducing electronic fiscal documents (DTEs) The new amendments to the Tax Code introduced definitions such as electronic fiscal documents (Sp.: Documentos Tributarios Electronicos or DTE). These are the documents generated, signed and transmitted electronically to the Tax Administration and possessing a receipt stamp.   The TA puts the receipt stamp once an electronic document has been sent to the mandatory infrastructure. The stamp does not indicate document clearance by the Tax Authority but confirms the transmission of the...