A. M. 
The deputies of the Legislative Assembly amended, with 57 votes, the Tax Code with the purpose of simplifying and maximizing the application of tax documents, both physical and electronic, with respect to the obligation to require the identification of the purchasers or users.
According to the draft decree, there is currently a practice in which VAT taxpayers condition their purchasers or users to provide their name and Unique Identity Document as a requirement for the issuance of electronic tax documents, specifically in transactions involving the transfer of movable goods or provision of services. However, this information must only be provided when the electronic invoice must be used to document deductions of costs or expenses, regardless of the amount, or in the case of transactions whose total amount is equal to or greater than the aforementioned amount.
With the amendments to the regulations, the name of individuals or foreigners who acquire goods or services under US$25 thousand and who do not need invoices will not be required for purposes of applying it as a deductible cost or expense in the fiscal year.
The identification of foreign individuals or non-domiciled individuals should not be required when they are acquirers of goods or service providers and, in case of doing so, a fine equivalent to 30% of the amount of the transaction for each document will be assigned, which may not be less than two monthly minimum wages.
Otherwise, when the value of the transaction is greater than the indicated, the purchaser must provide its name, denomination or company name, Tax Identification Number or Unique Identity Document number, passport or residence card number, tax registration number of the country of its tax domicile or that of another document that identifies it, as the case may be.
Congressman William Soriano assured that, with these amendments to the regulations, the procedures for the salvadoran population will be facilitated.
“We are complying with the mechanisms that will allow us a dynamic of accelerated growth and also avoid filling requirements already established by other regulations, and will allow El Salvador to continue growing at the pace we have done”, said the congressman.
