By: Flor Sánchez

Reforms to the Tax Code of El Salvador were published in the Official Gazette of September 20, 2022, which regulate the use of Electronic Tax Documents, where it empowers the Salvadoran Tax Administration to establish the rules and conditions for the compliance and mandatory issuance of these documents, as well as deadlines, structure, content and specific characteristics of the graphic representations of the same.

The Electronic Tax Documents regulated under this reform are the following:

  • Electronic tax credit voucher.
  • Electronic invoice.
  • Electronic export invoice.
  • Electronic remittance note.
  • Electronic credit and debit notes.
  • Electronic settlement vouchers.
  • Electronic withholding voucher.
  • Electronic accounting document of liquidation.
  • Electronic invoice of the excluded subject.
  • Electronic donation voucher.

Additionally, the Tax Administration of El Salvador will provide taxpayers who so require, a free technological solution to facilitate the issuance of Electronic Tax Documents and their graphic representations. As of this date, this solution is not yet available.

With this reform, it is expected that in the coming months the Tax Administration will provide general and specific guidelines for the use and issuance of these documents to replace physical documents. 

If you need any advice, please contact our team of professionals in the finance area through the communication channels indicated in our platforms.