On June 4, 2024, the Ministry of Finance in El Salvador issued an updated version of its Compliance Regulations for Electronic Tax Documents. The key points addressed in the newsletter include:
- Information Consistency: The JSON files may contain certain information that is not mandatory in the graphic representation of the documents, such as the type of currency and contract.
- Voiding Timeframes: Taxpayers have specific timeframes to void an Electronic Invoice or an Electronic Export Invoice. After this period, it’s not possible to generate the voiding event.
- Voiding Process: For voiding an Electronic Withholding Receipt (CRE), adjustments can be made within three months following the date of the original document.
- Tax Credit Receipt (CCF): A Credit Note or Debit Note must be issued within a term of three months from the receipt of the original CCF to modify its values.
- Optional Fields: Filling out certain fields in the Electronic Invoice, such as NRC and Economic Activity, is optional due to the varying characteristics of the taxpayers.
Source Deloitte
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
