Tax guides to understand your IVA books and DTE.
IVA books, DTE, Hacienda JSON, purchases, sales, final consumers and withholdings, explained in English for individuals and businesses in El Salvador.
Purchases IVA book
A practical guide to the purchases IVA book, input tax credit, DTE JSON and the monthly workflow used by individuals and businesses in El Salvador.
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Sales to registered taxpayers
A practical explanation of how to record Comprobantes de Crédito Fiscal, credit notes and debit notes for sales to registered taxpayers.
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Final-consumer sales
A guide to the final-consumer sales book, which DTE belong in it and how to avoid mixing invoices with CCF.
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DTE and electronic invoicing
Electronic tax documents, JSON, receipt seals and their impact on IVA books for businesses and individuals preparing their tax information.
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1% IVA withholding
A practical guide to 1% IVA withholding, DTE type 07, withholding vouchers and preparing the corresponding annex.
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DTE JSON to IVA books
A practical tutorial on turning DTE JSON into purchases, taxpayer sales, final-consumer sales and IVA withholding books.
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Complete guide to IVA books
An overview of the main IVA books, how they relate to DTE and how to prepare for month-end closing.
Read guidePurchases and input tax credit
Identify which documents belong in the purchases book and how to review input tax credit.
Sales and vouchers
Separate final consumers, registered taxpayers, credit notes and debit notes.
Withholdings and annexes
Organize withholding vouchers and download files ready for review.