On March 31, 2023, Resolution No. SAT-DSI-400-2023 of the Superintendence of Tax Administration was published in the Diario de Centroamérica (Central American Daily Gazette), in which it was resolved to extend the term for the incorporation to the Online Electronic Invoice Regime -FEL- to individuals and legal entities registered in the Small Taxpayer Regime.
As from July 1, 2023, the authorizations in force for other forms of issuing tax documents and the authorizations to issue invoices or other documents with Tax Identification Number -NIT- and name of the recipient in blank, will be without effect, constituting the Online Electronic Invoice Regime -FEL- being the only means to issue tax documents available within the same.
The resolution came into effect on March 31, 2023.
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