- El Salvador’s tax authorities have started implementing electronic tax documents (DTE) in February 2023.
- While the adoption of electronic invoicing is not yet mandatory for all taxpayers, notifications are being sent via email to inform them individually of the date they are required to adopt electronic invoicing and begin issuing DTE.
- Taxpayers must evaluate specific transactions, consider the volume of documents issued, establish internal controls, update databases, consider the feasibility of developing an internal invoicing system, and prepare a budget and work plan for the implementation process.
- Taxpayers may opt to file a request for an extension if they need a longer adoption period.
- It is important for taxpayers to review their current invoicing process and identify areas of opportunity for improvement to prepare themselves adequately.
Source Deloitte
