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Regulatory updates - El Salvador

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for El Salvador.
October 16 2024

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.

June 14 2024

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”).

 

April 25 2023

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.

October 10 2022

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.

September 16 2022

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.

May 26 2021

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.

April 1 2021

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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