By: Susan Cifuentes, Flor Sanchez.
On October 17, Resolution SAT-DSI-1350-2022 was published in the Diario de Centroamerica, which indicates that individuals and legal entities that are affiliated to the Small Taxpayer Regime and have not yet joined the FEL Regime will have until March 31, 2023 everything is After said term, the other forms of document issuance will be without effect, since the only means for issuing tax documents will be the Online Electronic Invoice Regime -FEL-.
This means that paper invoices are no longer in effect, tax documents issued outside the FEL (Online Electronic Invoice) Regime will not be valid and will not have any tax effects. The objective of the FEL implementation by SAT is to eradicate tax evasion, this new modality allows the issuance of invoices and other electronic tax documents (DTE) securely and with online authorization.
What type of documents are included in the Regime?
– Invoices
–Exchange Invoice
–Special Invoice
– Small taxpayer invoice
– Small taxpayer exchange invoice
– Small taxpayer invoice electronic scheme
– Agricultural taxpayer invoice
– Invoice for agricultural and livestock taxpayer special electronic regime
–Debit note
– Credit note
–Subscription note
–Receipt
–Receipt for donation
What is the process?
– The taxpayer issues the document with electronic signature, and it is sent to the certifier automatically from the virtual agency.
– The certifier receives, validates and authorizes each document and it is automatically sent to the issuer and to the SAT
– The SAT verifies each electronic tax document and makes it available to the issuer and receiver for consultation and verification.
– The issuer delivers it to the receiver
What are the benefits?
– Immediate DTE authorization
–Time reduction
– Easy authorization
–Paper reduction
– Free electronic signature that provides certainty in DTEs
–DTE download
– Optimization of physical space
– Sending invoices by any electronic means