El Salvador e-invoicing proposal – Electronic Tax Documents (DTE)

Legislature mandatory e-invoicing completes

El Salvador’s rollout of mandatory e-invoicing completed on 1 July 2024 following a phased launch from 2022.

Salvadoran electronic invoicing (Electronic Tax Documents (DTE)) covers: invoices; delivery notes; debit and credit notes; delivery notes; settlement receipts; withholding receipts; and tax credit receipts.

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 from the Tax Administration Superintendent. Draft invoices are delivered by JSON format. Taxpayers have two methods for submitting documents for an electronic signature:

1. DTE invoicing, direct reporting to the tax administration; or
2. DTE agent, submitting via a certified service provider

For live e-invoice preparation, VAT Calc’s real-time global Calculator and Auditor  services produce instant and accurate tax calculations into your ERP.

Central and South America e-invoicing