Key compliance facts
Standard
JSON (DGII schema) with UUID Sello de Recepción
Authority
DGII — Dirección General de Impuestos Internos (Ministerio de Hacienda)
Mandatory For
Phased per company onboarding date; universal coverage by 15 May 2026
Effective Date
Aug 30, 2022 (Decree 487 approved) · phased rollout · May 15, 2026 (final deadline)
About El Salvador E-Invoicing
El Salvador's Documento Tributario Electrónico (DTE) framework was established under Legislative Decree No. 487 (approved 30 August 2022) and is administered by the Dirección General de Impuestos Internos (DGII). Unusually for Latin America, the DTE format uses JSON rather than XML. The system covers 11 distinct document types — including Comprobante de Crédito Fiscal (B2B), Factura Electrónica (consumer), and specialised exports and credit/debit notes. Each document is transmitted to the Ministry of Finance reception system, validated, and assigned a Sello de Recepción (UUID timestamp) before carrying legal validity. The rollout has been individual rather than cohort-based: DGII assigns each company an individual incorporation date based on size and classification. By January 2026, the Ministry had received over 1.5 billion DTEs from 122,000+ registered emitters. The final mandatory deadline is 15 May 2026, when micro businesses, small businesses and remaining state entities must complete adoption, bringing universal coverage. February 2026 reforms extended the invalidation window for Group 2 documents to 90 calendar days.
Implementation Phases
- ✓
Legal framework
Aug 30, 2022Legislative Decree 487 establishes DTE system.
- ✓
Phased onboarding
2023–2025Large taxpayers onboarded first; ~14,462 emitters by end of 2024 capturing ~89% of declared sales.
- ○
Final deadline
May 15, 2026Micro businesses, small businesses and remaining state entities must adopt DTE.
- ◉
Invalidation window update
Feb 2026Group 2 document invalidation window extended to 90 calendar days.
Key Compliance Facts
- Format: JSON (uncommon in LATAM)
- 11 distinct document types covered
- Sello de Recepción UUID stamp confers legal validity
- Individual onboarding dates per company (not cohorts)
- 1.5B+ DTEs received from 122,000+ emitters by Jan 2026
- $30M IDB-backed tax modernisation programme since 2018
- VAT collection reached 8.7% of GDP (vs 3.5% in 2017)
Frequently Asked Questions
Is e-invoicing mandatory in El Salvador?
Phased per company onboarding date; universal coverage by 15 May 2026. Status: Phased Rollout.
Which authority regulates e-invoicing in El Salvador?
DGII — Dirección General de Impuestos Internos (Ministerio de Hacienda)
What e-invoicing standard does El Salvador use?
JSON (DGII schema) with UUID Sello de Recepción
What is the e-invoicing model in El Salvador?
Clearance via DTE (Documento Tributario Electrónico) Ministry of Finance reception system
When did El Salvador e-invoicing take effect?
Aug 30, 2022 (Decree 487 approved) · phased rollout · May 15, 2026 (final deadline)