As part of the process of digitalization of tax procedures, as of July 1, 2021, taxpayers who register with the Superintendence of Tax Administration will be added to the Online Electronic Invoice regime.
Data from the Superintendence of Tax Administration (SAT) show that as of March 2021, 265,620 taxpayers had already registered in the Online Electronic Invoice (FEL) regime.
During the state of health emergency in the country, taxpayers who cannot use tax equipment and billing systems because their shops or offices are closed will be exempt from using these tools.
Following the spread of covid-19 the General Directorate of Revenue (DGI) explained that businesses may stop using fiscal equipment and invoicing systems, however, these taxpayers are required to document their operations through equivalent reports such as manual or pre-printed invoices, thus complying with the formalities established by law.
Bit4ID Ibérica, SL. is the consulting company which signed the contracts to carry out the works of support to the authorities, in the process to implement the electronic signature in the country.
In Honduras, rebates and discounts applied to sales should be detailed on the invoice, a change with which the business sector would disagree if the government decides to collect taxes on the discounted amount.
On March 1, the changes to the invoices, which were imposed by Agreement 817-2018, came into effect. Among them, it is important to note that the fields for discounts and rebates must be included in the format of the document.
In El Salvador, it is expected that electronic invoicing will be in effect in 2020, since reforms to the Tax Code and the Law on the Transfer of Movable Goods Tax are still needed.
Authorities from the Ministry of Finance reported that to implement electronic invoicing, they already meet with representatives of the Inter-American Development Bank (IDB) and expect the arrival of experts from Costa Rica.
In Costa Rica, more than 20 companies have complained that performance of the Ministry of Finance's electronic receipt system is very poor and that it collapses when companies such as telephone companies process receipts on a large scale at the beginning of the month.
In response to the complaints made by companies using the system, the Ministry of Finance defended itself stating that the system has no problems and, worse, that they are concerned that "... complaints [are being made] with data and figures whose origin is unclear"
Lack of Internet access in some areas of Costa Rica is hindering use of the electronic receipt issuance system, which in November must be implemented by all companies.
In March the Ministry of Finance reported that between September and November of this year all companies in the country had to start using the compulsory electronic billing system.
In El Salvador the plan is to implement a pilot plan to test the electronic billing system over the next two months, starting with six companies.
The global project that will simplify 63 processes currently carried out by large taxpayers is expected to be consolidated in the next two or three years, since it is still in the stage of purchasing computer equipment.
Between September and November of this year all companies in Costa Rica must start using the electronic invoicing system.
Those currently obliged to use the electronic billing and receipt system are companies and service providers in the sectors of health, accounting, legal, and from Monday April 2, joining them are taxpayers working in the fields of engineering, architecture and computer science and in Mayother activities such as geologists, geographers, biologists, and advertising services, among others. This obligation remains, it will not be affected by the new resolution.
Companies that operate under the free zone regime will be included in the list of companies required to use the electronic invoicing and receipt system, starting this year.
Authorities at the Ministry of Finance stated that in the coming days they will be make public a resolution with the inclusion of all taxpayers who until now have not been obliged to issue invoices electronically.
In Panama, thirty companies from different sectors will be taking part in a pilot plan that the General Directorate of Revenues plans to implement during the first half of 2018.
The objective of the Directorate General of Revenue (DGI) is to test the system of the pilot program with the 30 companies that were offered it, and make the necessary adjustments before implementing mandatory compliance.
According to the Ministry of Economy there are already ten public entities and one company interested in providing the service, which could be available in the first months of 2018.
Although it remains to be decided which company or public institutions will provide the service, the Ministry of Economy explained that the system could be ready to be used later this year or early next year.
An amendment to the regulations of the income and sales tax laws, which will allow companies to issue electronic invoices in dollars, is in process.
The deputy minister of finance, Fernando Rodriguez, told Nacion.com that the purpose of the amendment is to adjust the regulations to the reality of the country, since"...
It has been announced that from March a group of large taxpayers will have to start using the electronic billing system mandatorily.
According to the Directorate General of Taxation, they will begin with a group of companies considered large taxpayers, who have already received training to implement the use of electronic invoices starting from March.
On February 14 a pilot project will start that will connect six previously selected major companies to a digital billing system that will be operated by the Treasury.
Publication of the resolutionin the official newspaper, La Gaceta, establishes the method for starting implementation of an electronic invoicing system, from February 2017, two years after the original planned start date. See resolutionDGT-R-48.Authorization for the use of electronic invoicing and associated electronic documents. In addition, publication was also made of thecriteria for gradual selectionof taxpayers last November 3 in La Gaceta.