El Salvador mandates e-invoicing

September 2, 2022


On August 30, 2022, the Asamblea Legislativa (El Salvador s parliament) approved Decree 487/2022 and reformed the tax code making electronic invoicing (Documento Tributario Electronico) mandatory. 

During the debate, parliamentarians established that this is a crucial step in fighting against tax evasion and creating a fast connection between taxpayers and the tax authority. They also noted that they were inspired by the e-invoicing regimes already in place in Colombia, Argentina, Peru, and Mexico. 

Decree 487/2022 has not been published yet in the Gazette. Nonetheless, the Asamblea Legislativa authorized the Ministry of Finance to execute the plans to launch this project and ensure electronic invoicing advances after the decree is published.


The Ministry of Finance estimates that all sectors will be required to implement E-invoicing in (approximately) 18 months. 

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Agustín Trevisiol
Tax Researcher

Agustin is an International Tax Lawyer and specialist in cross-border digital transactions. He has worked with VAT, GST, and DST in over 90 countries on all five continents. Over those jurisdictions, he has been handling registration thresholds and procedures, invoicing requirements, compliance, return submission, and tax remittance. With that respect, he has been providing assistance and advisory to many leading firms in the digital economy, especially in online education, video games, and fintech.