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SaaS VAT & E-Invoicing in El Salvador: A Compliance Guide

SaaS businesses operating in El Salvador are subject to a Value Added Tax (VAT) of 13%, implemented in 1992 to enhance tax compliance and public revenue. As no digital goods or services are exempt, businesses must meticulously track and report VAT on all SaaS sales. VAT returns are filed annually, with payments due by April 30th of each year. To ensure seamless compliance, businesses must retain invoices, credit/debit notes, import/export documentation, records of supplied/received goods and services, and copies of issued/received tax invoices for a minimum of 5 years. El Salvador mandates e-invoicing, necessitating the use of certified electronic invoicing systems.

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El Salvador adopted a VAT system in 1992 to improve tax compliance and enhance public revenue.

官方政府链接： Ministerio de Hacienda

13.00%

E-products and services VAT/Sales tax rate

税率降低的产品类别

No digital goods or services with reduced tax in El Salvador

免税产品类别

No digital goods or services are exempt in El Salvador

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

目前，对于非居民提供商的数字服务尚无具体规定。

可在线注册

Yes

Local representative needed

未指定

注册流程

首先，收集所有必要的文件，包括您的身份证明（护照或国民身份证）、企业注册证明以及任何相关的法律文件。接下来，通过财政部申请税务识别号（NIT）。然后，填写税务机关（DGII）提供的增值税注册表格。将此表格连同您的文件提交给税务局（DGII）。提交后，税务机关将审查您的申请。一旦获得批准，您将收到您的增值税注册号。

List of digital and electronic services liable for tax

软件和应用程序：可下载的软件、移动应用程序和软件即服务（SaaS）。
数字媒体：电子书、数字音乐、数字视频和在线报纸或杂志。
Online Services: Cloud storage services, web hosting services, and online gaming.
Digital Content: Virtual goods in games, digital art, and other digital files or products.

Penalties

Penalties are imposed for late filing, failure to file, under-reporting, or tax avoidance/evasion.

Penalties for non-compliance with formal requirements also are imposed.

There are penalties for non-registration or late registration.

注册门槛

无门槛，非居民公司必须注册增值税

申报间隔

Annually

申报截止日期

No later than April 30th of each year

E-invoicing requirements

Yes

记录保存

The following items should be kept for at least 5 years: Invoices for sales and purchases
Credit notes and debit notes
Import and export documentation
所有供应和接收的商品及服务记录
所有收到的税务发票
已开具的税务发票副本

萨尔瓦多增值税合规的关键策略

鉴于萨尔瓦多增值税合规的复杂性，强烈建议与税务专业人士合作。他们可以协助您进行注册、申报并了解具体法规。此外，采用电子发票解决方案可以简化记录保存和报告流程，最大限度地减少错误并确保及时合规。

VAT Regulations for SaaS Businesses in El Salvador

Remember, accurate and timely VAT compliance is crucial for maintaining good standing with authorities and ensuring a smooth business operation in El Salvador. By adhering to regulations, diligently maintaining records, and collaborating with tax professionals, SaaS businesses can navigate El Salvador’s VAT landscape effectively.

What is the current VAT rate for SaaS businesses in El Salvador?

The current standard VAT rate for SaaS businesses in El Salvador is 13%.
Are there any exemptions for specific SaaS products or services?

No, there are currently no exemptions for any specific SaaS products or services in El Salvador. All SaaS sales are subject to the standard 13% VAT rate.
What are the key record-keeping requirements for VAT compliance in El Salvador?

Businesses must retain the following records for at least 5 years: invoices, credit/debit notes, import/export documentation, records of supplied/received goods and services, and copies of issued/received tax invoices. Additionally, e-invoicing is mandatory in El Salvador, requiring the use of certified electronic invoicing systems.

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