Tax Authority
General Directorate of Internal Revenue of the Ministry of Finance (DGII).
e-Invoicing in El Salvador
Characteristics of the electronic invoice in El Salvador
The electronic invoice in El Salvador is called Electronic Tax Documents (DTE), and is currently in the "Pilot Plan" phase. Once this initial phase is completed, the government is expected to announce the phases for the mass introduction of the mandatory electronic invoice.
The Legislative Assembly approved the "Decree" to establish the bases in the Tax Code on the issuance, transmission, reception and invalidation of DTEs.
Digital Signature
The issuer signs the Electronic Tax Document (DTE) using an electronic signature certificate, which ensures the authorship and integrity of the electronic documents.
Administrative procedures
The taxpayer must request incorporation to become an Electronic Tax Document Issuer and have an electronic signature certificate granted by the Ministry of Finance.
Archiving
10 years of storage (5 years for the Ministry of Finance and 10 years for other institutions).
Fiscal Control
If the electronic tax document complies with the schemes and electronic signature, the DGII will authorize the DTE by granting it the Reception Seal. This is a code or UUID that certifies the correct transmission and reception of the documents.
Format
The Electronic Tax Document (DTE) is a data structure in JSON format. It must be signed and electronically transmitted to the Tax Administration to obtain the Reception Seal.
Obligation
The respective dates for the phased incorporation of taxpayers who will be required to issue DTE will be indicated. Likewise, taxpayers can voluntarily incorporate before those dates.
Links
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Related resources
Implementation of e-Invoicing around the world
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.
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