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

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.
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.
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.
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:
Post-clearance
Mandatory Infrastructure:
DGII
Mandatory Format:
Local JSON
Mandatory for Issuing:
Gradual rollout TBD
Mandatory for Receiving:
Gradual rollout TBD
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions

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