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El Salvador e-Invoicing

Updated 28 May 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

El Salvador requires electronic Documentos Tributarios Electrónicos (DTE) cleared by the Ministerio de Hacienda. B2G issuance is mandatory since July 2023, with B2B and B2C on a phased rollout from the same date. DTEs use a JSON schema with QR-coded PDF visualisation; a system update is mandatory by December 2026.

El Salvador e-Invoicing Overview

B2B
phased
since 1 July 2023
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 ).
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 .
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 .
Next deadline1 December 2026 · DTE system update mandatory

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Implementation Timeline(5 events)

Key mandate dates. Select a date for detail, or show all updates below.

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 .
DTE system update mandatory
1 December 2026
Technical
The Ministerio de Hacienda and DGII published a Documento Tributario Electrónico (DTE) system update introducing new fiscal events, revised validations, and extended invalidation deadlines, mandatory from 1 December 2026.

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Compliance Regime

CTC Model
Clearance
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.
Network
Clearance
Standards
Ministerio de Hacienda DTE standard

Record-keeping & Reporting

Archiving
10 years retention required by the Código Tributario; DTEs archived by both supplier and Ministerio de Hacienda

Technical Formats

JSON (DTE schema)
PDF visualization with QR

Penalties

Failure to Issue or Clear DTE
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.

Official Sources

  • mh.gob.svOfficial site
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Related Countries

  • HondurasPhased
  • PanamaPhased
  • BelizePlanned
  • CanadaVoluntary

Frequently asked questions about e-Invoicing in El Salvador

Yes, e-Invoicing is mandatory in El Salvador for B2G (since 2023-07-01) transactions.

B2B e-Invoicing in El Salvador is in a phased rollout since 2023-07-01. 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 ).

B2G e-Invoicing in El Salvador is mandatory since 2023-07-01. 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 .

El Salvador supports the following e-Invoice formats: JSON (DTE schema), PDF visualization with QR.

El Salvador uses the following e-Invoicing standards: Ministerio de Hacienda DTE standard. Archiving requirement: 10 years retention required by the Código Tributario; DTEs archived by both supplier and Ministerio de Hacienda.

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.

El Salvador has penalties for e-Invoicing non-compliance. Failure to Issue or Clear DTE: 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.

The next e-Invoicing deadline in El Salvador is 1 December 2026: DTE system update mandatory. The Ministerio de Hacienda and DGII published a Documento Tributario Electrónico (DTE) system update introducing new fiscal events, revised validation

B2C e-Invoicing in El Salvador is in a phased rollout since 2023-07-01. 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 .