🇸🇻 El Salvador - E-Invoicing Specifications
Status: 🟢 Mandatory | Active Authority: MH (Ministerio de Hacienda) Platform: MH Electronic Invoice System
1. Context & Overview
El Salvador has mandatory e-invoicing (factura electrónica) through the Ministry of Hacienda. All businesses must issue electronic invoices authorized by the tax authority.
2. Technical Requirements
Platform
- MH Electronic Invoice System
- API web services
- Certificación de contribuyentes
Format Requirements
- XML format (national schema)
- Digital signature
- MH standard
3. Implementation Timeline
| Date | Scope | Obligation |
|---|---|---|
| 2018+ | Progressive rollout | Mandatory e-invoicing |
| Ongoing | All businesses | Continuous MH authorization |
4. Business Model
- Clearance Model: Pre-authorization required
- Sequential numbering
- Digital certificate required
- Real-time validation
5. Key Requirements
- NIT (Número de Identificación Tributaria)
- Digital certificate
- XML format
- Sequential numbering
- MH certification
6. Resources
- Ministerio de Hacienda: Mh.gob.sv