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El Salvador Introducing Mandatory E-Invoicing Requirements

El Salvador’s Ministry of Finance has issued a release on e-invoicing reforms, which were approved by the Legislative Assembly on 30 August 2022 through Decree No. 487 (pending publication in Official Gazette). Under the Decree, e-invoicing will be made mandatory. For this purpose, the Ministry will enable an Electronic Tax Documents (Documentos Tributarios Electrónicos – DTE) portal for the issuance of DTE. Although the Decree has not yet been published, the Ministry of Finance has been authorized to implement required changes so that the mandatory requirement may be applied, with all sectors expected to be subject to the requirements in approximately 18 months. Further details on the implementation will be published once available.

Source Orbitax

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