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🇸🇻 El Salvador
This sheet assumes you know the generic FM 3.0 screens (FM 3.0 Modules) and the local/centralized operation model (Methods and parameters). Here we only document what is specific to El Salvador.
Summary
| Tax authority | Ministerio de Hacienda (MH) |
| Documents | DTE (Documentos Tributarios Electrónicos) |
| Numbering | Series (4 characters) + correlative, defined by the issuer |
| Obtaining ranges | Form: series + numeric range by document type |
| Range validity | By calendar year — the range expires on December 31 of the specified year |
The primary range in El Salvador
When creating a primary range, in addition to the numeric range and document type, the following are captured:
- Series → 4 alphanumeric characters (cannot be
0000), converted to uppercase. - Expiration year → instead of a date, the year is specified (the current one or the next); the range remains valid until December 31 of that year.
Enablement as issuer (reference)
To operate as an electronic issuer, the account is configured with the digital certificate and the Ministerio de Hacienda portal credentials. This data is loaded during account onboarding, not in the FM.
Contingency (reference)
El Salvador operates under a contingency regime in the issuance flow: in the event of unavailability, DTEs are issued under a contingency event and regularized with the MH. The numbering of those documents also comes from the ranges managed by the FM.
Terminology
| Term | Meaning |
|---|---|
| DTE | Salvadoran Documento Tributario Electrónico. |
| Serie | 4-character alphanumeric prefix that identifies the numbering sequence by document type. |
| MH | Ministerio de Hacienda de El Salvador. |
The generic FM terms (sub-range, threshold, primary range) are defined in the general model.