Legislature approves mandatory e-invoicing following pilot – but no launch date yet
El Salvador’s Parliament has agreed to mandatory electronic invoicing (Electronic Tax Documents (DTE)). This covers: invoices; delivery notes; debit and credit notes; delivery notes; settlement receipts; withholding receipts; and tax credit receipts.
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General Directorate of Internal Taxes DGII with the Treasury Department (Ministerio de Hacienda) launched an e-invoicing pilot in 2019 for around 50 large taxpayers. This has been underway since with delays in completion due to the COVID-19 pandemic.
Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.
El Salvador is copying the Chile e-invoice model, with pre-clearance by the tax authorities of invoices and future plans to introduce pre-filled VAT returns. All taxpayers must obtain a digital signatures. Draft invoices are delivered by JSON format. Taxpayers have two methods for submitting documents for an electronic signature:
- DTE invoicing, direct reporting to the tax administration; or
- DTE agent, submitting via a certified service provider
Central and South America e-invoicing
|Comments (click for details)
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|SFE Pre-clearance model
|Nota Fiscal Electronic NF-e
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|SFEP VAT e-invoicing
|Pre-clearance e-invoicing law passed
|Pre-clearance e-invoice CFDI
|SFEP VAT e-invoicing with third-party agent required
|Marangatú, a pre-clearance e-invoice system started 1 Jan 2022
|Pre-clearance invoice; requirement for approved e-invoice agent
|CFE pre-clearnance e-invoicing