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DTE Version 2.0 Becomes Mandatory in December 2026

  • El Salvador’s Ministry of Finance has released Version 2.0 of the Electronic Tax Documents (DTE) Compliance Regulations, an update to their e-Invoicing framework, with mandatory compliance by December 1, 2026.
  • Version 2.0 introduces significant changes including two new electronic events (Return Event and Special Operations Event), updated DTE structures with new data fields and revised JSON schemas, and changes to official catalogs.
  • The updated regulations also refine the contingency model, reduce submission size limits, extend the period for future-dated DTEs, and revise the invalidation process to include new obligations for issuers to provide both the electronic DTE file and its graphical representation to recipients.

Source Edicom



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