El Salvador’s General Directorate of Internal Taxes DGII launched an e-invocing pilot in 2019 for around 50 large taxpayers. This is still underway with delays in completion due to the COVID-19 pandemic.
The pilot should complete by the end of this year, with 2022 as target full rollout.
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. Draft invoices are delivered by JSON format. However, El Salvador is for the time being allowing suppliers to send the customers invoices in regular PDF format via email with no particular structure.
Central and South America e-invoicing
|Comments (click for details)
|e-Factura Electronic Authorization Code system
|SFE Pre-clearance model
|Nota Fiscal Electronic NF-e
|DTE tax invoice
|Mandatory e-invoicing phased introduction
|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