El Salvador
SVEl Salvador's Ministry of Finance (DGII) requires notified taxpayers to issue documentos tributarios electrónicos (DTE), which are signed, transmitted to the tax administration and valid only once they carry its reception seal; the system is national and not linked to Peppol.
Guide reviewed .
Invoicing and electronic documents
Documentos Tributarios Electrónicos (DTE)
The tax documents defined in Articles 119-A to 119-H of the Código Tributario, including the comprobante de crédito fiscal, factura, factura de exportación, notas de remisión, crédito and débito, comprobantes de retención and liquidación, factura de sujeto excluido and comprobante de donación. A DTE exists only after the tax administration grants its sello de recepción (reception seal). Peppol is not used.
Signed JSON file (Archivo DTE) following DGII's data structures and JSON schemas, identified by a UUID v4 código de generación · Official source: Ministerio de Hacienda (DGII) · Normativa de Cumplimiento de los DTE, version 2.0
Sistema de Transmisión
Integration route in which the taxpayer's own system generates, signs and transmits DTE and events to DGII's web services, following the Ministry's technical and functional manuals.
Web services with signed JSON documents and events · Official source: Ministerio de Hacienda · technical and functional DTE documents
Sistema de Facturación
DGII's free online issuing platform, offered to taxpayers that issue up to 500 DTE a month.
Web portal and mobile application · Official source: Ministerio de Hacienda · Facturación Electrónica portal
In El Salvador a tax document is valid only once DGII has sealed it. Peppol is not part of the process, and El Salvador has no Peppol Authority. An implementer must build to DGII's JSON schemas and signing rules, then transmit through the Sistema de Transmisión or use DGII's free Sistema de Facturación. Deliver the sealed DTE, not a PDF alone, to the buyer. The schemas and manuals are updated often; see DGII's technical documents.
DGII notifies each taxpayer of its own start date rather than publishing one date for everyone. The published sources reviewed here do not list the groups. Check a taxpayer's status with the start date lookup. The rules are in the Normativa de Cumplimiento, which DGII revises by new versions.
Legal guide
B2B and B2C · notified taxpayers
Mandatory once notifiedThe Código Tributario lets the tax administration set the dates from which taxpayers must issue DTE. DGII sets groups and start dates and notifies each taxpayer, who must obtain authorisation and a signing certificate and transmit every DTE type it issues, in all establishments. Taxpayers can check their start date on factura.gob.sv and may start before it. Those who opt in voluntarily become obliged issuers.
Official source: Ministerio de Hacienda (DGII) · Normativa de Cumplimiento de los DTE, version 2.0Issuance and reception seal
Clearance before deliveryIssuing a DTE means generating and signing it, transmitting it for the reception seal and delivering it to the buyer electronically. A document counts as issued when the seal is granted. Deferred transmission is allowed only by exception or in contingency, followed by a contingency event. Buyers must demand the DTE, but the issuer must transmit it even if the buyer does not.
Official source: Diario Oficial No. 175, Tomo 436 · Decreto Legislativo 487, reforms to the Código Tributario on DTEB2C · consumer sales by DTE issuers
Electronic invoice instead of ticketsFrom 1 January 2025, DTE issuers may no longer use equivalent documents (tiquetes) and must issue a factura electrónica for sales to final consumers.
Official source: Ministerio de Hacienda (DGII) · Normativa de Cumplimiento de los DTE, version 2.0Who is in scope
VAT taxpayers and designated issuersDTE issuers are VAT (IVA) taxpayers, designated issuers of VAT withholding vouchers and issuers of donation vouchers. Persons not registered for VAT who issue no tax documents are not required to become DTE issuers, but they receive DTE from others.
Official source: Ministerio de Hacienda · issuer start date lookup
Timeline
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DTE added to the Código Tributario
Decreto Legislativo 487 of 30 August 2022 was published in the Diario Oficial. It added the subsection on documentos tributarios electrónicos and entered into force eight days later.
Official source: Diario Oficial No. 175, Tomo 436 · Decreto Legislativo 487, reforms to the Código Tributario on DTE -
First compliance rules issued
DGII issued the first version of the Normativa de Cumplimiento de los Documentos Tributarios Electrónicos.
Official source: Ministerio de Hacienda (DGII) · Normativa de Cumplimiento de los DTE, version 2.0 -
Compliance rules amended
DGII issued targeted amendments to the Normativa.
Official source: Ministerio de Hacienda (DGII) · Normativa de Cumplimiento de los DTE, version 2.0 -
Tickets end for DTE issuers
DTE issuers must issue electronic invoices for sales to final consumers instead of tiquetes.
Official source: Ministerio de Hacienda (DGII) · Normativa de Cumplimiento de los DTE, version 2.0 -
Normativa version 2.0
DGII published version 2.0 of the compliance rules, in force from the day of publication.
Official source: Ministerio de Hacienda (DGII) · Normativa de Cumplimiento de los DTE, version 2.0
Peppol in El Salvador
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.