Electronic invoicing guide
El Salvador

Reporting

This country has no reporting obligations.

Processes

• Register with the SAT: To start using electronic invoicing, companies must register with the SAT and obtain a digital certificate. This certificate is used to sign and authenticate electronic documents.
• Create an e-invoice: Once registered, businesses can create e-invoices using their accounting software or SAT’s online platform. The e-invoice must include specific information, such as the name and address of the buyer and seller, the date of the transaction and the amount of the sale.
• Sign the invoice: The invoice must be signed with the digital certificate obtained in step 1. This guarantees that the invoice is authentic and has not been tampered with.
• Submitting the invoice: The electronic invoice must be submitted to SAT’s electronic invoicing system. The system validates the invoice and issues a unique identification number, which serves as the invoice number.
• Send the invoice to the buyer: The seller must send the electronic invoice to the buyer. The buyer must also be registered with the SAT to receive electronic invoices.
• Retain the invoice: Both the seller and the buyer must keep a copy of the electronic invoice for a period of five years.