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 Code states 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 9.1 of the regulations for compliance with electronic tax documents states that the platforms for the transmission of TEDs are the following:
- The DTE Transmission System, through which the issuing taxpayer will adapt its invoicing system based on
