The Legislative Assembly of El Salvador has published Decree 487 on reforms to the tax code. The decree enables the use of Electronic Tax Documents (Documentos Tributários Electrónicos – DTE) in the country, introduces new articles to the tax code and reforms existing ones.
The decree incorporates new articles to the tax code to regulate DTEs. DTEs are defined as documents generated, signed, and transmitted electronically to the tax administration platform and include a receipt stamp.
Source: SOVOS
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