> ## 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.

# VAT Books

> Tax books and annexes by country: El Salvador, Guatemala, and the United States

In **VAT Books** you generate the tax books and annexes from the registered sales and purchases. The screen shows **only the books for the active branch's country**: in El Salvador, those required by the Ministry of Finance (Hacienda); in Guatemala, the sales and purchases books; in the United States, the Sales Tax report (the screen is titled **Sales Tax Reports**).

## El Salvador

| Book / Annex | Content |
| - | - |
| **Final Consumer Sales Book** | Final consumer invoices for the period. |
| **Taxpayer Sales Book** | Comprobantes de Crédito Fiscal (CCF, tax credit invoices) issued. |
| **Purchases Book** | Purchases with tax credit (purchases annex). |
| **Purchases from Excluded Subjects** | Facturas de Sujeto Excluido (excluded subject invoices). |
| **Document Invalidations** | Tax documents invalidated in the period. |
| **1% VAT (IVA) Withholding** | Withholdings made to the taxpayer. |
| **1% VAT Perception** | Perceptions made to the taxpayer. |
| **2% VAT Advance Payment** | Advance payments made to the taxpayer. |

> [!NOTE]
>
> In the **Purchases Book** and the **Taxpayer Sales Book**, credit notes subtract, and debit notes and CCFs add. For credit and debit notes the total comes from the operation amount even when the document does not carry a "total to pay".

### Generate a book

**1. Go to VAT Books**

**2. Select the book and the period**

**3. Download**

As Excel/CSV for upload to the Hacienda portal, or as PDF for filing.

You can also download **all JSON files** or **all PDFs** of the period's electronic documents, as a backup.

## Guatemala

**Monthly** books downloaded as **PDF** or **Excel** (there is no CSV). In both, voided documents appear with **Voided** status and no amounts, and credit notes subtract.

| Book | Content |
| - | - |
| **Sales Book** | Sales and services provided in the month (output VAT). Columns: No., Date, Type, Series and number, Authorization, NIT, Customer, Status, Taxed goods, Taxed services, Exempt, Output VAT, and Total. |
| **Purchases Book** | Purchases and services acquired in the month (input VAT). Same columns, with Document, Supplier, and Input VAT. |

> [!NOTE]
>
> The columns of the Guatemala books have not yet been validated against an official SAT specification; review them with your accountant before using them to file.

## United States

The United States has no federal VAT book: what is filed is the period's **Sales Tax**. The **Sales Tax Report** is monthly and is downloaded as **PDF** or **Excel**. It includes the Invoice, Credit Memo (subtracts), and Debit Memo (adds) documents processed in the month, excluding voided ones.

| Section | Content |
| - | - |
| **Sales overview** | Gross sales, credit notes (returns), net sales, taxable sales, exempt and non-taxable sales, and Sales Tax collected. |
| **Tax collected** | For each tax: rate, taxable sales, and amount collected. |
| **Detail** | One row per document (date, document, number, customer, taxable and exempt sales), with one column per tax and the total. |

> [!NOTE]
>
> The report does not break down by jurisdiction (county or city): the system does not yet store that information.

> [!TIP]
>
> All the books are also accessible from the [Reports Center](https://docs.filexpress.app/en/docs/ventas/reportes.md).


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