By: Susan Cifuentes, Flor Sanchez.
On October 17, resolution SAT-DSI-1350-2022 was published in the Diario de Centroamérica, which indicates that individual and legal persons who are affiliated with the Small Taxpayer Regime and have not yet joined the FEL Regime will have until March 31, 2023 to do so, after said period 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 the invoices printed on paper, the tax documents that are issued outside the FEL Regime (Electronic Online Invoice) have become ineffective. 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) safely and with online authorization.
What type of document is included in the Regime?
- bill
- bill will change
- special invoice
- small taxpayer invoice
- Exchange invoice of small taxpayer
- Invoice small taxpayer electronic regime
- Agricultural taxpayer invoice
- Agricultural taxpayer invoice special electronic regime
- Debit note
- Credit note
- Credit note
- Receipt
- receipt for donation
What is the process?
- The taxpayer issues the document with an electronic signature and it is sent to the certifier automatically from the virtual agency
- The certifier receives, validates and authorizes each document and 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 sender delivers it to the receiver
What are the benefits?
- DTE immediate authorization
- Reduction of times
- easy enablement
- paper reduction
- Free electronic signature that provides certainty in DTE
- DTE download
- Optimization of physical spaces
- Sending invoices by any electronic means