> ## Documentation Index
> Fetch the complete documentation index at: https://docs.filexpress.app/llms.txt
> Use this file to discover all available pages before exploring further.

# FileXpress in El Salvador

> How electronic invoicing (DTE), taxes, invalidation, and VAT books work for El Salvador branches

In El Salvador FileXpress issues **Electronic Tax Documents (Documentos Tributarios Electrónicos, DTE)**: each document is built, **signed**, and **transmitted to the Ministry of Finance (Hacienda)** at the moment you save the sale. Hacienda answers in the same operation with the **reception stamp** (or rejects the document).

> [!NOTE]
>
> This page describes what changes for **El Salvador branches**. Each branch uses the rules of **its country**: document types, taxes, payment methods, and books come from the active branch's country.

## Summary

| Topic | In El Salvador |
| - | - |
| **Currency** | United States dollar (USD). The DTE is always issued in USD. |
| **Time zone** | `America/El_Salvador`. |
| **Tax authority** | Ministry of Finance (Ministerio de Hacienda, MH). |
| **Signing and transmission** | FileXpress signs the document with your company's certificate and transmits it to Hacienda. |
| **Hacienda's response** | Immediate (`PROCESADO` or rejection). |
| **Main tax** | VAT (IVA) 13%. |
| **Cancellation** | **Invalidation** with Hacienda, with a reason and, depending on the case, a replacement document. |
| **Record-without-transmitting mode** | Yes (administrators only, if the feature is enabled). |
| **Contingency** | Yes. |

## DTE version 1 and version 2

Hacienda published **version 2** of the DTEs and FileXpress supports **both versions at the same time**: you decide when to migrate your company and you can go back to version 1. Migration is per company (not per document type) and applies only to El Salvador.

> [!WARNING]
>
> From **November 3, 2026** you can switch to version 2, and Hacienda set **December 1, 2026** as the deadline to start using it. Before going to production you must request and complete the tests. Follow the [Migration to DTE v2](https://docs.filexpress.app/en/docs/sistema/migracion-dte-v2.md) guide.

Version 2 also enables two events that are transmitted to Hacienda and receive their own stamp: the **return event** and the **special operations event**. They are available only in version 2: see [DTE events](https://docs.filexpress.app/en/docs/ventas/eventos-dte.md).

## Document types

| Document | Code | When to use it |
| - | - | - |
| **Final Consumer Invoice (Factura de Consumidor Final)** | `FC` (01) | Sales to individuals or companies that do not require a tax credit. |
| **Tax Credit Invoice (Comprobante de Crédito Fiscal)** | `CCF` (03) | Sales to taxpayers registered for VAT. Requires the customer's NRC. |
| **Delivery Note (Nota de Remisión)** | `NR` (04) | Transfer of goods without a sale. |
| **Credit Note (Nota de Crédito)** | `NC` (05) | Reduces an issued CCF (returns, discounts). It is linked to the original document. |
| **Debit Note (Nota de Débito)** | `ND` (06) | Increases an issued CCF. It is linked to the original document. |
| **Export Invoice (Factura de Exportación)** | `FEX` (11) | Sales abroad. No VAT; asks for the regime, incoterm and, with physical products, the fiscal enclosure. |
| **Excluded Subject Invoice (Factura de Sujeto Excluido)** | `FSE` (14) | **Purchases** only: a document you issue to a supplier who is not required to invoice. |
| **Donation Receipt (Comprobante de Donación)** | `CD` (15) | For organizations that receive donations. See [Donations](https://docs.filexpress.app/en/docs/ventas/donaciones.md). |

* The codes in parentheses are Hacienda's.
* A type can be used in sales, purchases, or both: the CCF, FC, NC, and ND work in both; the FEX and NR are for sales; the FSE is for purchases.
* Permissions by document type are configured per user. See [Users](https://docs.filexpress.app/en/docs/sistema/usuarios.md#document-permissions).

## How a document is issued

**1. You record the sale**

In [New sale](https://docs.filexpress.app/en/docs/ventas/nueva-venta.md) you choose the document type, the customer, the products, and the payment method.

**2. FileXpress builds and signs the DTE**

The **generation code** (UUID) and the **control number** are generated, and the document is signed with your company's certificate.

**3. It is transmitted to Hacienda**

Hacienda validates and returns the **reception stamp**. The document is left as processed and is emailed to the customer (PDF and JSON).

To transmit, the company needs in **Special Settings** the certificate password and the Hacienda API password, plus an environment: **test** or **production**. For help with these credentials write to [soporte@filexpress.app](mailto:soporte@filexpress.app).

If Hacienda **rejects** the document, the sale is not lost: it is left as a **draft** with the error detail and the codes of the attempt. See [Sale drafts](https://docs.filexpress.app/en/docs/ventas/borradores.md). This automatic saving happens only in El Salvador.

## Numbering

The DTE **control number** is built by FileXpress from the document type, the establishment and point of sale registered with Hacienda, plus a 15-digit sequence:

```text theme={null}
DTE-01-M001P002-000000000000015
```

* Sequences are kept **per point of sale, document type, environment (test or production), and year**.
* The establishment code is a letter and three digits (`M001` headquarters, `S001`, `S002`… branches) and the point of sale code is `P001`, `P002`…
* Each document also has its **generation code** (UUID).

Details in [Points of sale](https://docs.filexpress.app/en/docs/caja/puntos-de-venta.md) and [Settings](https://docs.filexpress.app/en/docs/sistema/configuracion.md).

## Taxes

The taxes in the El Salvador catalog are:

| Tax | Code | How it is calculated |
| - | - | - |
| **VAT** | `20` | 13% on the price of taxed products. |
| **FOVIAL** | `D1` | Fixed amount per unit sold. Added to the document. |
| **COTRANS** | `C8` | Fixed amount per unit sold. Added to the document. |
| **1% withholding** | — | Withheld at collection. See below. |
| **10% income tax (excluded subject)** | — | Withholding on purchases from excluded subjects. See below. |

Each product is **taxed**, **exempt**, or **not subject**, and the sale summary separates the three. Customers marked as **VAT exempt** buy without tax, and no VAT is charged on the **FEX**. See [Product taxes](https://docs.filexpress.app/en/docs/productos/impuestos.md).

### Automatic withholdings

FileXpress applies these rules based on the customer or supplier and the document type:

| Operation | When it applies | Rate |
| - | - | - |
| **Sale** (CCF and FC) | The customer is a **large company** and the taxed sale reaches **\$100**, or the customer is a **public institution** (no minimum amount). | 1% |
| **Purchase** (CCF and FC) | The supplier is a **large company** and the taxed purchase reaches **\$100**. | 1% |
| **Purchase from an excluded subject** (FSE) | Services bought from an individual. | 10% |

> [!NOTE]
>
> In the catalog this withholding is called "Retención Renta 1%" (1% income tax withholding); in the DTE it travels in the 1% VAT withholding field and is reported in the **1% VAT Withholding** book. To mark a customer as a large company or public institution, edit its record in [Customers](https://docs.filexpress.app/en/docs/ventas/clientes.md).

## Payment methods

| Code | Payment method |
| - | - |
| 01 | Bills and coins (cash) |
| 02 | Debit card |
| 03 | Credit card |
| 04 | Check |
| 05 | Transfer – bank deposit |
| 11 | Bitcoin |
| 12 | Other cryptocurrencies |

When saving you choose **Cash** or **Credit** (with the number of days) and you can combine several payment methods. The FC, CCF, and FEX ask for the payment method.

## Customers and suppliers

| Data | Detail |
| - | - |
| **Customer type** | Individual (`non-business`), natural person (`natural`), or legal entity (`legal`). |
| **Identity document** | DUI (13), NIT (36), Passport (03), Residence card (02), or Other (37). |
| **NIT and NRC** | The **CCF** requires the customer's NRC. |
| **Economic activity and company size** | The size (large, medium, small) defines the automatic withholdings. |
| **Department and municipality** | Chosen from a catalog. |
| **District** | Required on the branch to use version 2; recommended on customers and suppliers. |

El Salvador's forms are **fixed**: you cannot hide fields or make them optional from **Fields by country**.

## Invalidation (cancellation)

In El Salvador a transmitted DTE **cannot be edited or deleted: it is invalidated** with Hacienda.

**1. In the sales list, open the actions menu and choose Invalidate DTE**

**2. Choose the reason**

**Error in the information** (indicate the DTE that replaces it), **rescind the operation**, or **other** (describe the reason).

**3. Enter the name and document of who issues and who requests the cancellation**

**4. Confirm**

The document moves to **Invalidated**, its inventory is reverted, and it appears in the Invalidations book.

Hacienda's deadlines to transmit the invalidation:

| Document | Deadline |
| - | - |
| CCF, NC, ND, NR, and Donation Receipt | Until 23:59:59 of the **tenth business day of the month following** the period in which the document obtained its stamp. |
| FC, FEX, and FSE | **3 months** from the reception stamp. |

> [!WARNING]
>
> An event transmitted after the deadline does not receive a stamp and the document remains valid. Details in [Migration to DTE v2](https://docs.filexpress.app/en/docs/sistema/migracion-dte-v2.md).

## Tax books and reports

The **VAT Books** screen shows El Salvador's books: Final Consumer Sales Book, Taxpayer Sales Book, Purchases Book, Excluded Subject Purchases, Invalidations, 1% VAT Withholding, 1% VAT Perception, and 2% VAT Advance Payment. There are also CSV annexes to upload to Hacienda's portal and downloads of **all JSONs** or **all PDFs** for the period. See [VAT Books](https://docs.filexpress.app/en/docs/ventas/libros-iva.md).

## Contingency and recording without transmitting

> [accordion] Contingency
>
> If Hacienda or the transmission service is unavailable, sales are recorded as **contingency** (with their reason) and transmitted later with **Process contingency**, from the sales list. The reasons the system recognizes are: Hacienda's system unavailable, the issuer's system unavailable, failure of the issuer's internet supply, and failure of the issuer's electric power supply. In **Special Settings** there is a checkbox to indicate whether your company supports contingency invoicing.

> [accordion] Register without transmitting
>
> El Salvador **administrators** can record a sale without signing or transmitting it, if the feature is enabled for the business. The sale gets its own sequence (1, 2, 3…) and is marked **Not transmitted**. See [New sale](https://docs.filexpress.app/en/docs/ventas/nueva-venta.md#register-without-transmitting).

> [accordion] Company without electronic invoicing
>
> If the company has electronic invoicing disabled, sales are recorded without transmitting and can be edited or deleted.

## POS, inventory, and printing

* In the [point of sale](https://docs.filexpress.app/en/docs/caja/punto-de-venta.md) you issue **FC** and **CCF**.
* When you invalidate a document, the sale's **inventory is reverted**.
* The PDF uses El Salvador's templates (two styles) and there is a **ticket** format for thermal printers.
* The **Transmissions** tab of the sale detail keeps every call to Hacienda (administrators see it). See [Traceability](https://docs.filexpress.app/en/docs/gestion/trazabilidad.md).

## Things to keep in mind

* The **return** and **special operations** events require version 2.
* Migration to version 2 is **per company**, not per document type.
* Invoices already issued keep the version they were issued with.

## See also

* [New sale](https://docs.filexpress.app/en/docs/ventas/nueva-venta.md)
* [VAT Books](https://docs.filexpress.app/en/docs/ventas/libros-iva.md)
* [Points of sale](https://docs.filexpress.app/en/docs/caja/puntos-de-venta.md)
* [Migration to DTE v2](https://docs.filexpress.app/en/docs/sistema/migracion-dte-v2.md) and [DTE events](https://docs.filexpress.app/en/docs/ventas/eventos-dte.md)
* [Product taxes](https://docs.filexpress.app/en/docs/productos/impuestos.md)
* [Labor rules](https://docs.filexpress.app/en/docs/rrhh/reglas-laborales.md) and [API: countries](https://docs.filexpress.app/en/docs/api/v2/paises.md)


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