A. M. 
The Ministry of Finance of El Salvador organized a webinar entitled “Formal requirements for the issuance of Electronic Tax Documents (DTE): Does non-compliance lead to fines?”, in collaboration with the Oversight Council of the Profession of Public Accounting and Auditing. This event is part of the transition process towards Electronic Invoicing, a significant change in the way tax obligations are managed in the country.
The Vice Minister of Revenue, Juan Murillo, and the Director of Internal Taxes, Marvin Sorto, inaugurated the webinar highlighting the importance for all taxpayers to adapt to the new system. Both officials underlined the commitment of the Ministry of Finance to provide the necessary tools and guidance for an effective transition.
During the event, it was explained that the Penalty Regime of the Tax Code applies in cases of failure to deliver the DTE, failure to deliver the Legible Version and other non-compliances related to the DTE regulations. These sanctions seek to ensure compliance and the correct implementation of the new invoicing system.
Director Sorto offered key recommendations for companies and consumers, such as not requiring additional data such as DUI, telephone or e-mail for sales under US$25,000. He emphasized that a customer’s refusal to provide this information should not prevent the sale, and the information should only be requested if the customer requires an invoice.
The webinar also addressed that the Ministry of Finance has designed the process to protect consumer rights and facilitate the implementation of E-Invoicing without undue obstacles.
