Compliance regulations for the issuance and use of electronic tax documents (DTE) were issued by El Salvador’s Tax Administration on 13 January 2023 (in Spanish only). As of this article’s publication date, the Tax Administration had already kicked off its mandatory DTE implementation plan. However, the requirement to issue DTE does not apply to all taxpayers currently; rather, the Tax Administration is informing each taxpayer individually via e-mail of their mandatory DTE compliance start date.
Source: Deloitte
