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El Salvador is taking first steps towards e-invoicing

26 May 2021
El Salvador

The Continuous Transaction Controls (CTC) model is expected to be very similar to the one in Chile, with a particular difference in the format file. Taxpayers will need to send the e-invoice in a JSON format with the electronic certificate to the Tax Authority (DGII) for invoice clearance. Once the invoice is approved, the taxpayer sends the invoice in a non-regulated format to its customer.   Furthermore, there needs to be an agreement on the invoice format between the supplier and the buyer, and common practice is to send a PDF via e-mail. After receiving the invoice from the supplier,...