El Salvador
Live since July 2022
Mandate Overview
The mandate
El Salvador operates a phased mandatory e-invoicing regime under the Ministerio de Hacienda's Dirección General de Impuestos Internos (DGII). The Documento Tributario Electrónico (DTE) was launched as a voluntary pilot in 2022 and made phased mandatory from July 2022 with large taxpayers, then extending progressively through 2023-2024 to mid-size and small taxpayers. Unusually, El Salvador adopted JSON rather than XML for its DTE schema — a deliberate modernization choice. Every DTE must be transmitted to the Ministerio de Hacienda for authorization and assigned a Sello de Recepción before delivery.
Timeline
Key milestones
DTE mandatory for first wave of large taxpayers
Mandate extended to additional large-taxpayer waves
Mandate progressively extended to medium taxpayers
Continued phased extension toward universal coverage
Flowie Coverage
How Flowie supports El Salvador
Flowie generates DTE JSON documents ready for Ministerio de Hacienda clearance. Local certification partners are typically required for digital signature provisioning, web-service integration, and the Sello de Recepción retrieval cycle. JSON-based schema is a regional exception and requires specific tooling.
FAQ
Common questions
Why does El Salvador use JSON instead of XML?
When does the DTE mandate apply to my company?
Ready for El Salvador?
Flowie keeps you compliant, automatically.