Tax Regulations by Country in Central America

Each country in Central America has established specific regulations for electronic invoicing. Here is a summary of the main differences:

Guatemala

- Regulatory entity: SAT - Mandatory requirement since 2021 - Integrated FEL system

El Salvador

- Regulatory entity: Ministry of Finance - Gradual implementation by sector - DTE (Electronic Tax Document)

Honduras

- Regulatory entity: SAR - In effect since 2020 - Centralized system

Nicaragua

- Regulatory entity: DGI - Progressive implementation - Requirements updated annually

Costa Rica

- Regulatory entity: Ministry of Finance - Electronic receipts system - Defined invoicing standards

Panama

- Regulatory entity: DGI - RCS system (Separate Accounts Registry) - Integrated invoicing

Dominican Republic

- Regulatory entity: DGII - Mandatory electronic invoicing - Centralized system