- El Salvador has implemented a tax code reform that introduces new provisions for the issuance of electronic invoices in compliance with Legislative Decree No. 960.
- The reform aims to regulate the issuance, transmission, reception, and invalidation of Electronic Tax Documents (DTE) and empowers the Tax Administration to establish formal requirements, rules, and specifications for different types of DTE.
- The reform also includes guidelines for the archiving of Electronic Tax Documents, requiring taxpayers to keep them for a period of ten years from the date of generation in their original format and medium.
Source Edicom
