The ECA applies to any type of contractual relationship of a commercial or economic nature that is entered into electronically, digitally or technologically equivalent, with the exception of the exchange of e-mails for purposes other than the economic activity of those who use them and the relations between suppliers and consumers, which are governed by the Consumer Protection Act. In the same legal vein, on 31 October 2019, in accordance with Decree No. 463, the Legislative Assembly approved the Law on Electronic Commerce, which in its articles refers, inter alia, to electronic commercial communications, providers of electronic intermediation services, users of electronic communications, electronic invoicing and electronic invoicing, that is necessary to prove the sale or purchase of goods or services. from a tax point of view; However, this law is still under legal formation, as it was observed on November 15, 2019 and referred to the Legislative Assembly, ignoring the legal status of a law of the Republic at the time. 1) Consumer protection law: which provides, inter alia, for the protection of transactions in electronic commerce between supplier and consumer. In this law, in articles 13 to (C), the legislator defined electronic commerce as the process of procurement and exchange of goods, services and commercial information via data communication networks, the development of the obligations of suppliers of goods and services, in particular with regard to the issue of consumer protection. If, at the time of data entry, an error occurs in a commercial communication, provided that the recipient has not accepted and paid for the goods or services, the author has the right to withdraw this communication or to send the recipient a message communicating the error. The FTA applies to any natural or legal person, public or private, based in El Salvador, who carries out commercial transactions or the exchange of goods by himself or through intermediaries using any type of technology. The seven points presented are analyzed in order to determine whether the Tax Code or any other law of the Republic is a sufficient regulation for the invoicing of electronic invoicing. PUBLIC FUNDS: These are revenues from the application of laws, regulations and regulations on taxes, royalties, levies, offsets and other contributions, as well as income from commercial activities, donations or other securities belonging to the central government or to state institutions or autonomous companies (p. 62 R, AFI).
In commercial transactions, it is necessary to carry out certain procedures required by certain State institutions, among which the entrepreneur must be a natural or legal person: balances of deposits in the commercial register; Obtain approvals from the Ministry of Finance for the corresponding figures and order the preparation of invoices, tax credits, levies, export invoices and other documents specified by applicable law. You must also have the approval of the appropriate number of tickets, as well as the registration of the recording machines and the authorization of the computerized systems. Now, when we talk about electronic invoicing, it is the same initial definition, but with an additional „electronic” component; That is to say, the electronic invoice, which in the technological field is qualified as an electronic document with an immaterialized portability or without physical existence. The first and second paragraphs of Article 113 of the Tax Code administratively regulates the issue of VAT legal documents because of its interest in being collected and gives the tax authorities the power to dispose of the documents referred to in the fifth section of the Third Title of the Tax Code or to authorise their replacement in exchange for another type of control of transactions. in particular, taxpayers using special or computerised accounting systems, provided that the security, compliance and accuracy of taxes incurred are guaranteed; It is also stipulated that it may authorize the electronic use of the aforementioned documents, provided that the taxpayer`s computer systems ensure compliance and accuracy with the taxes incurred. With the entry into force of this regulation, we can warn that those who market their products or services through e-commerce through the different web platforms must carry out a verification to confirm that they comply with the minimum obligations before, during and after the commissioning of goods and / or services; focusing on those that need to be an integral part of web platforms: requirements, specifications, contractual conditions, contract formats, summary and confirmation of orders. This is a specific prohibition for companies whose activity is printing, but in the case of the issuance of electronic legal documents in decisions approving correlations, the tax authorities would allow the taxable person to such a VAT circumstance, the action of which would be supported by Article 115-A of the Tax Code cited above. FUNDS FOR SPECIAL ACTIVITIES: These are the resources generated by the sale of goods and services marketed by the organs of the central government and whose use is determined by them (page 63 R. AFI Law).
Companies are required to file their year-end balance sheets in the commercial register each year, duly signed by the legal representative, the accountant and the auditor. Suppliers of goods and services are required to keep themselves free, durable, up-to-date and easily accessible in the electronic media in which they market their products and services: another important aspect to be highlighted in Article 113 is what is to be noted in the third and fourth subparagraphs, where it is stated that, in all cases, the documentation (invoices and others) must comply with the requirements of the Tax Code and that the Authorization of the use of electronic means for the issuance of documents relating to the control of the tax on the transfer of movable property and the provision of services depends on the fact that the information corresponding to each transaction is transmitted online to the tax administration, in the form, duration and to the extent provided for therein.
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