Transmission platforms as means for electronic invoicing in El Salvador
Made by: Verónica Tadeo member of our partner Consortium Legal
With the recent implementation of electronic invoicing in El Salvador, it is of interest for taxpayers issuing VAT control documents to know the platforms enabled by the Tax Administration to comply with the technical and regulatory requirements established to allow the digitalization of the invoicing process.
Art. 119-A of the Tax Code states that electronic tax documents (DTE) shall be governed by the provisions of said code. This provision grants the Tax Administration the powers to establish the instructions…