- 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