Member Article

With the recent implementation of electronic invoicing in El Salvador, it is of interest for taxpayers issuing VAT control documents to know the platforms enabled by the Tax Administration to comply with the technical and regulatory requirements established to allow the digitalization of the invoicing process.

Art. 119-A of the Tax Codestates that electronic tax documents (DTE) shall be governed by the provisions of said code. This provision grants the Tax Administration the powers to establish the instructions and technological specifications for the generation and delivery to the recipient of the electronic tax documents, the data structure, and the electronic format.

In this regard,section 9.1of the regulations for compliance with electronic tax documents states that the platforms for the transmission of TEDs are the following:

1. The DTE Transmission System, through which the issuing taxpayer will adapt its invoicing system based on the functional and technological requirements issued by the Tax Administration. In this sense, the issuers of DTE may integrate such system with other computer systems used by the issuers for invoicing, inventory, accounting, among others.

To start with the issuance and transmission of DTE it will be necessary to pass the tests for each of its types and the invalidation and contingency events as indicated in the technical regulations; the credentials to enter under the Productive Environment will be available for aperiod of 2 months. Taxpayers that may opt for such system will be the following:

• • • • VAT taxpayers of all categories.
      • VAT withholding agents designated by the Tax Administration.
      • Corporations and foundations of public utility covered byArt. 6of the Income Tax Law.

1. 2. DTE Invoicing System:it consists of a free technological tool that allows generating, signing, and transmitting the DTE through access to the electronic invoicing website of the Ministry of Finance, available to taxpayers that comply with the respective process and the defined parameters.

Taxpayers using this system will only need to have a device with internet access, therefore, it is not integrated with the computer applications of the DTE issuers, since it works through the web platform of the Ministry of Finance.

Currently, under this system, the issuance of accounting settlement documents and donation vouchers is not allowed; likewise, it will always require passing the tests for each type of DTE to be issued, as well as for invalidation and contingency events. The credentials to enter under the Productive Environment will be available for aperiod of 15 days. The requirements or parameters to opt for this solution provided by the Tax Authorities are as follows:

Taxpayers issuing an average of 100 or less documents per month.

 

 

Footnotes: For further information on the subject, or to make any inquiries, please contact Dr. Diego Martín ([email protected]) and/or e-mail [email protected].