On July 1, 2026, El Salvador's Ministry of Finance (Ministerio de Hacienda) published version 1.1 of the catalogues used in the Electronic Tax Documents (DTE) Transmission System. The update introduces changes that may require adjustments in electronic invoicing systems.

The main changes affect:

• CAT-013 (Municipality Catalogue): The descriptions associated with municipality codes 10 and 11 have been swapped.
• CAT-027 (Fiscal Enclosure Catalogue): A new fiscal enclosure code, 43 – Z.F. INHDELVA, has been added. Businesses and solution providers must ensure their systems recognize this new value, as documents using the code could be rejected if catalogue validations are not updated.
• CAT-028 (Regime Catalogue): No data values were changed. The only difference is a formatting shift in the document caused by the addition of the new entry in CAT-027.

Overall, the update contains functional changes for municipality and fiscal enclosure validations, meaning organizations transmitting DTEs should review and update their catalogue mappings to avoid potential validation issues.

More information can be found in the following link Catalogue V1.1

• *Definition** : An invalidation event is an electronically signed message linked to a DTE, generated when a document needs to be invalidated due to errors or specific circumstances.
• *Justified Reasons for Invalidation** :
• Error in customer identification
• Error in product/service invoiced
• Error in transaction date
• Error in price (for invoices/export invoices)
• Return of goods
• Complete rescission of the transaction
• *Process** :
• The issuer must submit the invalidation event using the structure set by the Tax Administration.
• The event does not delete the DTE; it assigns an "INVALIDATED" status, visible in public consultations.
• The DTE remains in the DGII's internal database.
• *Transmission** :
• The invalidation event is generated in JSON format, one per document.
• The reason for invalidation must follow the "CAT-024 Invalidation Type" catalog.
• The file is sent to the DTE Transmission System; the Tax Administration verifies compliance.
• If errors are found, the event is rejected and must be corrected and retransmitted.
• Upon successful validation, a receipt stamp is issued, and the DTE receives the "invalidated" status.
• *Deadlines** :
• The deadline for applying an invalidation event depends on the "Generation Date" and "Transmission Date" of the DTE.
• Key date concepts:
• *Event Date** : When the event occurs
• *Generation Date** : When the transaction is performed
• *Transmission Date** : When the DTE/event is sent to the Tax Administration.

Effective Date: The changes will take effect starting December 1, 2025.

• *Actions to be taken by taxpayers**

Taxpayers who are unsure if their invoices contain prohibited characters should consult their IT department and make any necessary changes.

No action is required for taxpayers not using the prohibited control characters.

• *Timeline**

The control characters will no longer be allowed as of May 15, 2025.

• *Penalties**

Taxpayers who continue to issue electronic tax invoices with prohibited characters may be subject to penalties following the Tax Code.