Electronic invoicing guide
El Salvador

Reporting

El Salvador’s e-invoicing system (DTE) ensures real-time reporting of transactional data, businesses must also adhere to a comprehensive set of additional tax reporting obligations like CIT and VAT.

Processes

• Registration with the Ministry of Finance To begin using electronic invoicing, companies must register with the General Directorate of Internal Revenue (DGII) of the Ministry of Finance and obtain a digital certificate issued by a provider authorized by the DGII. This certificate is used to sign and authenticate Electronic Tax Documents (DTE).
• Creating the electronic invoice: Once registered, companies can generate DTEs (electronic invoices) using their own invoicing software compatible with the JSON format or through the tools offered by the Ministry of Finance. The electronic invoice must include the information required by the DTE technical regulations, such as the identification of the issuer and recipient, the issue date, the amount, and applicable taxes.
• Signing the invoice: The electronic invoice must be digitally signed with the certificate obtained in step 1. This guarantees the authenticity and integrity of the document.
• Sending the invoice to the Ministry of Finance: The signed DTE must be sent to the Ministry of Finance for validation. The Ministry reviews the invoice and, if correct, issues an Authorization Receipt (Receipt Seal or UUID) that authorizes its delivery to the buyer.
• Delivery of the invoice to the buyer: Once validated, the issuer must deliver the electronic invoice to the buyer, along with a legible representation in PDF or other format. Unlike other countries, in El Salvador, the invoice recipient does not need to be previously registered to receive DTEs.
• Invoice retention: Both the issuer and the recipient must retain the electronic invoice and its legible representation for a period of 10 years, in accordance with Salvadoran tax regulations.