The Legislative Assembly of El Salvador has recently approved Decree 487 with relevant reforms to the Tax Code, introducing the initial and general legal framework for its mandatory electronic invoicing system, for which there is currently no provision under the country’s tax legislation.
The Decree defines the different types of Electronic Fiscal Documents (Documentos Tributários Electrónicos -DTEs), their general issuance process by which documents must be electronically signed and transmitted to the tax authority for the granting of a seal of reception, before being sent to the recipient, as well as their invalidation and operation under contingency.
Technical specifications, schemas, timelines, and further details on the country’s system will be defined by the El Salvadoran tax authority.
