Final consumers
What is the final-consumer sales book?
The final-consumer sales book groups sales issued to end customers. In retail, services or businesses selling to the public, it can grow quickly because many final-consumer invoices are issued throughout the month.
With DTE, the central document in this workflow is the type 01 Factura Consumidor Final. This classification matters because a CCF should not be mixed into this book, nor should a note intended for taxpayer sales be included accidentally.
Final consumers versus registered taxpayers
The operational difference is the customer type and document type. Final-consumer sales focus on invoices issued to end customers; taxpayer sales focus on documents such as CCF, credit notes and debit notes linked to registered taxpayers.
The practical question is which book to use for each invoice. Start by checking the DTE type before copying any data.
| Book | Expected DTE | Risk of mixing |
|---|---|---|
| Final-consumer sales | 01 Final-consumer invoice | Book totals do not match the type of sale |
| Taxpayer sales | 03 CCF, 05 NC, 06 ND | A document is recorded in the wrong annex |
| Purchases | Documents received as the buyer | The issuer and recipient are confused |
Why DTE JSON is useful
DTE JSON identifies the document type, date, generation code, control number, amounts and other data without relying on transcribing a PDF. In final-consumer sales, filtering for type 01 prevents a CCF from ending up in the wrong book.
A good monthly workflow should allow multiple file uploads, reject invalid types, display the grid and enable a final review before export.
How to prepare final-consumer sales with AIBEX
Choose Final-Consumer Sales, drop in type 01 JSON files and let AIBEX build the grid for review.
1. Select Final-Consumer Sales
The screen directs files to the correct processor for final-consumer invoices.
2. AIBEX filters by DTE type
If you upload CCF or notes that do not belong, the system can separate them before they enter the book.
3. Review and export
Review totals, dates and rows before closing the period.
Frequently asked questions
Which DTE belongs in final-consumer sales?
The workflow uses type 01 final-consumer invoices.
Can I upload CCF to final-consumer sales?
That is not the correct workflow; a CCF belongs in taxpayer sales or purchases, depending on the business’s role.
Why does separating IVA books matter?
Each book has a different structure and purpose. Mixing them creates corrections and wastes time at closing.
Sources consulted
This guide is educational and does not replace current regulations. For tax decisions, review your specific situation with the responsible person or a tax adviser.
F-07 Annexes Manual v14
Official tax annex manual used as a reference for the F-07 structure (in Spanish).
Regulations implementing the Tax Code
Official reference for formal obligations and IVA-related records (in Spanish).
Official electronic invoicing portal
Public Ministerio de Hacienda portal on DTE and electronic invoicing (in Spanish).
DTE regulations
Official compilation of regulations applicable to electronic tax documents (in Spanish).
DTE technical and functional information
Guides, manuals and technical documents for DTE implementation (in Spanish).
Keep reading
AIBEX Guides
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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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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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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