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El Salvador

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El Salvador’s Tax Code reforms to implement electronic invoicing are approved

  • The Salvadoran Legislative Assembly has approved a Legislative Decree amending the Tax Code. The Decree enables electronic invoicing in El Salvador and the issuance of “Electronic Tax Documents.”
  • This Alert summarizes the key measures introduced by the Decree and the guidance, issued in October 2022, to implement the measures.
  • The issuance of the corresponding Incorporation Plan is still pending, which will detail the mandatory incorporation dates for taxpayers.

Source EY

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