Overview
A quick map of IVA books
IVA books are not a single file. They are separate registers organizing purchases, sales and withholding transactions so a business can review its monthly tax information. The arrival of DTE does not eliminate these registers; it changes how they are prepared.
Modern preparation should no longer involve hours of transcription. It should receive or centralize JSON, classify documents, review exceptions and close with traceability.
| Topic | What it contains | Recommended article |
|---|---|---|
| Purchases | Received purchases, input tax credit and supplier documents | Purchases IVA book |
| Taxpayer sales | CCF, credit notes and debit notes | Sales to registered taxpayers |
| Final-consumer sales | Type 01 invoices for final consumers | Final-consumer sales |
| IVA withholding | Type 07 withholding vouchers | 1% IVA withholding |
How DTE fits into the process
DTE provides structure. Instead of reading a visual invoice, the system can identify the document type and extract fields from JSON. This separates documents by book and prevents errors before export.
The key is not treating all DTE the same. Each type follows a different workflow: final consumers, CCF, notes, withholdings or received purchases.
Monthly checklist
An organized closing starts before the last day of the month. When a business centralizes documents throughout the period, closing becomes a review rather than a search for missing information.
- Confirm the business and period.
- Gather JSON and supporting PDFs.
- Separate by book: purchases, final-consumer sales, taxpayer sales and withholding.
- Validate the permitted DTE types.
- Check duplicates by generation code.
- Export and document observations.
AIBEX as a closing workspace
AIBEX organizes the workflow from document to book so the business and its team work from a shared data source.
1. Connected businesses
Each business keeps its documents and books separate.
2. Processing by book
The extractor validates DTE type and period according to the selected book.
3. Review and control
Review results with less manual entry and greater traceability.
Frequently asked questions
What are IVA books?
They are tax registers organizing purchases, sales and withholdings related to IVA.
Does DTE replace IVA books?
No. DTE changes the data source and reduces manual entry, but the registers and accounting review are still necessary.
What is the first step toward automation?
Centralize DTE JSON by business and month. Without organization at the source, automation only moves the disorder faster.
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).
El Salvador IVA Law
General legal basis for the tax, input tax credit and output tax (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
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.
OpenAIBEX Guides
DTE and electronic invoicing
Electronic tax documents, JSON, receipt seals and their impact on IVA books for businesses and individuals preparing their tax information.
OpenAIBEX Guides
DTE JSON to IVA books
A practical tutorial on turning DTE JSON into purchases, taxpayer sales, final-consumer sales and IVA withholding books.
Open