Electronic invoicing in El Salvador: regulations, operation, and obligations

Electronic invoicing in El Salvador is a project of the General Directorate of Internal Taxes of the Ministry of Finance (DGII) that seeks to modernize the tax system by digitizing tax documents. Through Electronic Tax Documents (DTE), you can issue, sign, and send your invoices online, complying with legal requirements. This system improves tax control, reduces evasion, and simplifies your accounting processes.

Legal framework for electronic invoicing in El Salvador

The legal framework regulating electronic invoicing in El Salvador has evolved in recent years, consolidating a digital system that is mandatory for certain taxpayers and voluntary for others. The key change came on August 30, 2022, when Legislative Decree No. 487 was approved, amending 14 articles of the Tax Code and introducing new provisions on the issuance, transmission, receipt, and invalidation of Electronic Tax Documents (DTE).

This reform gave the Internal Revenue Service (DGII) the power to define:

• The types of authorized DTEs.
• The rules, formats, and deadlines for their issuance and transmission.
• The conditions for delivery to the recipient.
• The guidelines for retention by the taxpayer (minimum 10 years).

Later, on February 29, 2024, the Legislative Assembly approved Legislative Decree No. 960, which amended Articles 114 and 119-G of the Tax Code. This amendment introduced new mandatory fields in the recipient section of “Electronic Invoice” type electronic invoices, especially for transactions equal to or greater than $25,000.

Both decrees laid the legal and technical foundations for the widespread adoption of the system. Thanks to this legislation, El Salvador is aligning itself with other countries in the region to consolidate its electronic invoicing system and improve tax compliance.

Implementation deadlines and mandatory requirements for taxpayers

The process of implementing electronic invoicing in El Salvador began in 2023, with the mandatory incorporation of large taxpayers. Since then, the General Directorate of Internal Taxes (DGII) has progressively expanded coverage, incorporating new companies and sectors under a phased adoption model.

Unlike other countries, El Salvador has not published a general schedule of dates, but rather assigns each company a specific date for incorporation. This allows for a more personalized and controlled transition. In addition, if you are not yet required to issue Electronic Tax Documents (DTE), you can voluntarily request your incorporation and begin operating within the digital system.

“Find out when you need to become an issuer” portal

To find out if you need to issue DTEs and when, you can consult the “Find out when you need to become an issuer” portal, set up by the Ministry of Finance. All you need to do is enter your Tax Identification Number (TIN) to find out when you need to join the system.

How does electronic invoicing work in El Salvador?

Electronic invoicing in El Salvador is designed so that the entire invoicing process is carried out electronically, in compliance with the standards established by the General Directorate of Internal Taxes (DGII). This is the general information flow:

• DTE generation: You create the invoice from your billing system, complying with the structured JSON format and the data required by the DGII.
• Electronic signature: The DTE is digitally signed with the electronic certificate issued by the DGII, guaranteeing its authenticity.
• Submission to the DGII: You transmit the document to the Ministry of Finance, where it is validated and assigned a receipt stamp if it meets all requirements.
• Delivery to the customer: Once approved, you send the DTE and its readable version to the customer electronically.
• Verification: The customer can check the validity of the DTE online using the unique code contained in the document.

Types of Electronic Tax Documents (DTE) in El Salvador

The electronic invoicing system in El Salvador includes different types of Electronic Tax Documents (DTE), each designed to meet a specific need within commercial and tax operations. All must be generated in JSON format, include the mandatory fields defined by the DGII, and be validated with the receipt stamp to be legally valid. 

The types of DTE currently authorized are:

• Invoice
• Export invoice
• Tax credit receipt
• Settlement receipt
• Withholding receipt
• Settlement accounting document
• Remittance note
• Debit note
• Credit note
• Excluded party invoice
• Donation receipt

Each of these documents has its own technical specifications that determine its structure, use, and mandatory fields. For example, credit or debit notes must be associated with a previously issued invoice, while the donation receipt requires identifying the recipient and justifying the origin of the donated good or service.

Requirements for issuing electronic invoices in El Salvador

To start issuing Electronic Tax Documents (DTE) in El Salvador, you need to meet a series of requirements established by the General Directorate of Internal Taxes (DGII). These requirements ensure that the process of issuing, signing, and transmitting documents is carried out in accordance with current regulations. The main technical requirements include:

• Applying to the Ministry of Finance to be registered as a DTE issuer.
• Having a valid electronic signature certificate issued by the DGII.
• Using an invoicing system that is compatible with DGII standards.
• Generating DTEs in JSON format, according to the schemas defined for each type of document.
• Ensuring that each DTE is validated and receives the tax authority's receipt stamp.
• Retaining the documents issued in electronic format for at least 10 years.

Electronic Tax Document (DTE) issuance systems in El Salvador

In El Salvador, there are two systems authorized by the Ministry of Finance for the issuance of Electronic Tax Documents (DTE). Each is designed for different types of taxpayers, depending on the volume of documents issued and the level of automation required.

Invoicing system DTE – DGII

It is a free web tool created by the DGII, designed for companies with low turnover. It allows you to issue, sign, and send DTEs manually, one by one, as well as download their graphic representation. It is ideal if you issue few documents per month or do not have an electronic invoicing solution.

DTE transmission system

This system integrates with your electronic invoicing solution, allowing you to generate, sign, and send DTEs automatically. It is the most efficient option for companies with a higher volume of documents or that need to automate their accounting processes.

EDICOM, global provider of electronic invoicing and tax compliance

EDICOM is an international leader in electronic invoicing and tax compliance solutions and is actively involved in the tax transformation process in El Salvador. Our global platform allows you to automate the issuance, signing, transmission, and storage of Electronic Tax Documents (DTE), complying with the technical and legal requirements established by the General Directorate of Internal Taxes (DGII).

EDICOM's solution integrates easily with companies' internal management systems, optimizing workflow, minimizing manual errors, and ensuring document validation by the Ministry of Finance. It also offers a secure electronic storage service, which guarantees the preservation of DTEs for the mandatory period of 10 years.

Thanks to its experience in complex regulatory environments, EDICOM provides a scalable solution that can be adapted to different tax models. This allows companies to operate with full traceability and tax security, both in El Salvador and in other countries where they operate.