Category: El Salvador

Legislature mandatory e-invoicing completes El Salvador’s rollout of mandatory e-invoicing completed on 1 July 2024 following a phased launch from 2022. Salvadoran electronic invoicing (Electronic Tax Documents (DTE)) covers: invoices; delivery notes; debit and credit notes; delivery notes; settlement receipts; withholding receipts; and tax credit

El Salvador’s General Directorate of Internal Taxes DGII launched an e-invocing pilot in 2019 for around 50 large taxpayers. This is still underway with delays in completion due to the COVID-19 pandemic. The pilot should complete by the end of this year, with 2022 as