Phased mandatory issuance of Documentos Tributarios Electrónicos (DTE) cleared by the Ministerio de Hacienda under the reforms to the Código Tributario relating to electronic invoicing (DTE) introduced by Legislative Decree (see legislative record ).
B2C
phased
since 1 July 2023
Phased mandatory issuance of DTE for B2C transactions in scope of the rollout, with consumer-side QR verification supported by the public DTE consultation portal and the DGII service consultation .
B2G
mandatory
since 1 July 2023
Mandatory issuance of DTE for all supplies to public bodies in scope of the rollout, in line with the Código Tributario reforms relating to DTE .
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Failure to issue or clear a DTE when required attracts financial penalties under the Código Tributario , with denial of input VAT deduction for the buyer.
Standards:
Ministerio de Hacienda DTE standard
Supported Formats:
JSON (DTE schema)
PDF visualization with QR
Clearance Model:
Centralized clearance via the Ministerio de Hacienda DTE platform: each Documento Tributario Electrónico is signed by the issuer, transmitted to the central platform for validation, returned with a unique authorization code, and only then delivered to the buyer.
Archiving Requirements:
10 years retention required by the Código Tributario; DTEs archived by both supplier and Ministerio de Hacienda
N/A
Código Tributario Reforms Introduce DTE
30 April 2022
Legislative
El Salvador adopted reforms to the Código Tributario introducing the Documento Tributario Electrónico (DTE) framework administered by the Dirección General de Impuestos Internos of the Ministerio de Hacienda.
Integration Guide Published
1 September 2022
Technical
The Ministerio de Hacienda published the DTE Integration Guide and DGII Manual 700-DGII-MN-2023-002 , consolidated through the Ministry's manuals catalogue , to support taxpayer integration with the central DTE administration portal .
Phased Mandatory DTE Rollout Begins
1 July 2023
general
The Ministerio de Hacienda began the phased mandatory rollout of DTE , starting with large taxpayers and progressively expanding the obligation to additional categories. Each DTE is signed and validated through the central platform with consumer verification via the DTE public consultation .
DTE Scope Expanded to Additional Taxpayer Categories
1 January 2024
B2B
The Ministerio de Hacienda continued the phased onboarding to DTE , broadening mandatory issuance to additional taxpayer categories under the Código Tributario reforms .