According to Salvadoran government authorities, it is tentatively expected that by July 1 of this year, 100% of companies operating in El Salvador will be able to issue and receive electronic tax documents (DTE). This is in accordance with the provisions of the Decree 487 of reforms to the Tax Code, approved by the Legislative Assembly on August 30, 2022.

Authorities have been executing a gradual implementation program, but the gap is closing gradually, and the deadline for the requirement to apply equally to large and small companies is approaching. Under this system, no physical receipts would be issued, and only those within this ecosystem would be valid.

Companies currently operating in the country must analyse whether they have what is necessary for this structural change in the receipt and issuance of receipts, as there is a prior registration and implementation process.

It is important to consider that non-compliance with this regulation could result in fines and sanctions, in addition to impacting the company’s ability to deduct expenses that do not have the corresponding DTE receipt.

All information contained in this publication is up to date on 2021. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.