Update to the DTE Compliance Regulation Version 2.0*
- El Salvador’s Ministry of Finance has released Version 2.0 of its DTE Compliance Regulation, effective December 1, 2026, introducing new event types (Return and Special Operations), extended deadlines for certain DTEs, updated JSON structures, and modifications to invalidation rules for its electronic invoicing system.
- The legal framework for electronic invoicing in El Salvador, evolving since 2022 with Legislative Decrees No. 487 and No. 960, mandates DTEs for some taxpayers and allows voluntary adoption, with the DGII defining DTE types, formats, transmission rules, and retention guidelines.
- Taxpayers can issue DTEs through a free DGII web tool for low-volume users or integrate their own systems with the DTE Transmission System for automated processing, ensuring DTEs are generated in JSON format, digitally signed, validated by the DGII, and delivered electronically to customers.
Source Edicom
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