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El Salvador e-Invoicing

Updated 15 June 2026

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  • Mandates
  • Penalties & Compliance
  • Technical
  • SAF-T
  • Timeline
  • FAQ
  • Sources
B2B e-Invoicing
phased
since 1 July 2023
B2G e-Invoicing
mandatory
since 1 July 2023
Next deadline
1 December 2026
DTE system update mandatory
Formats
JSON (DTE schema)
PDF visualization with QR

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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 ).
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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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.

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

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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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.

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.

Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support El Salvador e-Invoicing through JSON (DTE schema), PDF visualization with QR. Integration typically requires connecting to the government clearance platform.

To integrate with El Salvador e-Invoicing: 1) Ensure your software supports JSON (DTE schema), PDF visualization with QR, 2) Register with the government clearance platform, 3) Comply with Ministerio de Hacienda DTE standard.

El Salvador requires compliance with Ministerio de Hacienda DTE standard standards. Supported formats include JSON (DTE schema), PDF visualization with QR. Archiving requirement: 10 years retention required by the Código Tributario; DTEs archived by both supplier and Ministerio de Hacienda

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

To get started with e-Invoicing in El Salvador: 1) Register with the government clearance platform, 2) Integrate your accounting system with the platform API, 3) Ensure your invoices comply with JSON (DTE schema), PDF visualization with QR formats, 4) Test invoice submission before go-live.

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 .

Primary sources for El Salvador

mh.gob.sv, mh.gob.sv, factura.gob.sv, transparencia.mh.gob.sv, mh.gob.sv, admin.factura.gob.sv, admin.factura.gob.sv, portaldtes.mh.gob.sv.

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