Electronic Invoicing in El Salvador

Mandatory Use

The mandatory electronic invoicing model was introduced in 2023. The tax authority provides an online tool where each taxpayer can verify whether they are required to issue electronic invoices. For those not obligated, participation remains voluntary.

Key considerations regarding mandatory implementation:

• The tax authority will set specific dates for the gradual inclusion of taxpayers.
• Taxpayers who are not yet required to comply can voluntarily adopt the system before the official deadline.

The phased implementation allows businesses to adapt their systems efficiently, ensuring compliance without disrupting operations.

Invoice Format

The designated format for DTEs in El Salvador is JSON (JavaScript Object Notation), a widely used data structure known for its flexibility and ease of processing.
Each DTE must be electronically signed and submitted to the Tax Administration for validation and issuance of a Receipt Stamp.

Electronic Signature

To ensure the authenticity and integrity of electronic tax documents, issuers are required to digitally sign each DTE using an electronic signature certificate.

The electronic signature ensures the authenticity of the document's issuer and guarantees the integrity of its content by preventing any modifications after signing. It also ensures compliance with the regulations set by the DGII.

Electronic signature certificates are issued by accredited entities and have a fixed validity period, meaning they must be renewed in accordance with the Ministry of Finance’s regulations.

Storage Requirements

Under the established regulations, taxpayers are obligated to preserve Electronic Tax Documents (DTE) for at least 10 years, ensuring their accessibility for audits and regulatory checks.

Storage guidelines specify a 5-year retention period for the Ministry of Finance and a 10-year period for other institutions and taxpayers.

Tax Control

Each electronic tax document must meet the technical specifications set by the DGII, including the use of designated formats and an electronic signature.

Once validated, the DGII assigns a Receipt Stamp, which includes a unique code known as a UUID (Universally Unique Identifier)—confirming the correct transmission and receipt of the DTE.