Regulatory updates - El Salvador
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
The Legislative Assembly imposes new obligations to mandatory and optional invoice recipient data
On 19 September 2024, the Legislative Assembly of El Salvador published Legislative Decree No. 94 of 2024. The decree poses new obligations to which recipient data is considered mandatory or optional in the invoicing document.
El Salvador will make B2C e-tickets mandatory
The tax authority of El Salvador (DGII) has updated the “Compliance regulations for electronic tax documents” (Sp.: “Normativa de cumplimiento de los documentos tributarios electrónicos”).
The Ministry of Finance adjusted the e-invoicing regime in El Salvador
Businesses that have voluntarily adopted the electronic invoicing regime will now be affected by modifying the JSON format.
El Salvador is going to impose mandatory e-invoicing
On 20 September 2022, the Republic of El Salvador published amendments to the tax code, Decree 487, in the official gazette Diario Oficial.
El Salvador is one step closer to e-invoicing implementation
The government of El Salvador has taken one more step towards imposing a countrywide electronic invoicing obligation to reduce tax evasion.
El Salvador is taking first steps towards e-invoicing
To reduce its tax gap, El Salvador has looked into other Latin American countries' e-invoicing regimes. The country’s electronic invoicing model is still under construction, with no regulations being set yet.
State of the art of the e-invoicing model in El Salvador
DGII, the Tax Authority of El Salvador (Span.: Dirección General de Impuestos Internos), intending to reduce the tax gap, has in 2020 launched a pilot phase for the new electronic invoice model in 2020.
Country Specifications
E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
MH (Sp. "Ministerio de Hacienda")'
Mandatory Format:
Local JSON
Mandatory for Issuing:
Group 1 started in July 2023
Group 2 started in October 2023
MH is mandating taxpayers through internal communications
Mandatory for Receiving:
Group 1 started in July 2023
Group 2 started in October 2023
MH is mandating taxpayers through internal communications
eSignature:
Mandatory
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions
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