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El Salvador VAT registration threshold

El Salvador VAT registration threshold is 5714.29 USD, in force since 1 Sep 1992. Last checked against the official source on 10 Aug 2026.

The turnover at which IVA contribuyente status becomes compulsory in El Salvador, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.

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Current value5714.29 USD
In force from1992-09-01
Official sourceLey de Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios (IVA), Decreto Legislativo No. 296 de 24-7-1992, art. 28: "Estarán excluidos de la calidad de contribuyentes, quienes hayan efectuado transferencias de bienes muebles corporales o prestaciones de servicios, gravadas y exentas, en los doce meses anteriores por un monto menor a cincuenta mil colones y cuando el total de su activo sea inferior a veinte mil colones" ('excluded from taxpayer status are those whose transfers of tangible movable goods or supplies of services, taxable and exempt, in the preceding twelve months were below fifty thousand colones and whose total assets are below twenty thousand colones'); final inciso: "Lo dispuesto en este artículo no tiene aplicación respecto de sociedades e importadores, ni tampoco cuando un contribuyente tenga más de un local que en conjunto excedan los límites señalados" ('this article does not apply to companies and importers, nor where a taxpayer has more than one establishment which together exceed the stated limits'). ¢50,000 = US$5,714.29 and ¢20,000 = US$2,285.71 at the fixed ¢8.75/US$1 of the Ley de Integración Monetaria (2001) — the USD figures the Ministerio de Hacienda itself uses.
Last verified2026-08-10
Verificationprimary — No verification limitation recorded — read from the official source cited.
Provenancesource fingerprint

What this value means

PERIOD BASIS: a ROLLING twelve months, not the calendar year — turnover (gravadas AND exentas together) of the preceding twelve months must be below ¢50,000 / US$5,714.29, AND total assets below ¢20,000 / US$2,285.71; the conditions are cumulative, so crossing either line ends the exclusion. On crossing, contribuyente status attaches "a partir del mes subsiguiente a aquel en que ello ocurra" — from the SECOND month after the breach month — and the DGII inscribes the person on request or ex officio (art. 28). Startups are excluded only while initial total assets are under ¢20,000, and never for imports (art. 29). Voluntary registration is allowed, taking effect from 1 January of the following year (art. 30). Registered contribuyentes charge 13% and file monthly (F-07). NON-ESTABLISHED SUPPLIERS: nil threshold and no registration route. The art. 28 exclusion never applies to importadores, and imported/internated SERVICES are a hecho generador in their own right — art. 14: "Existe importación o internación de servicios cuando la actividad que generan los servicios se desarrolla en el exterior y son prestados a un usuario domiciliado en el país que los utiliza en él" ('there is an import of services when the activity generating them is carried out abroad and they are supplied to a user domiciled in the country who uses them there'), instancing advisory/technical assistance, marks, patents, models, information, software and movable-asset leasing. Collection is by the LOCAL payer: Código Tributario art. 161 makes the domiciled user/beneficiary the agent obliged to withhold the full 13% IVA on such payments to non-domiciled suppliers (the MH publishes standing mandamientos de ingreso for '13% IVA a Terceros No Domiciliados' and 'IVA por Importación de Servicios'). Non-residents neither must nor can register. IMPORTED DIGITAL SERVICES: no dedicated non-resident digital-services regime as of 2026-08 — no registration, platform rules or card-issuer collection. B2B digital imports are captured by art. 14 + art. 161 withholding; B2C purchases by final consumers are in practice uncollected, since consumers are not withholding agents. Traps: (1) 'Monto MENOR a' — turnover of exactly ¢50,000 already ends the exclusion. (2) Exempt sales COUNT toward the ¢50,000 ('gravadas y exentas') — the opposite of Honduras next door. (3) The asset test usually bites first: US$2,285.71 of total assets is minimal, so tiny traders with any stock or equipment are contribuyentes despite negligible sales. (4) Sociedades and importers have a nil threshold regardless of size; multi-establishment persons aggregate all locations. (5) The statutory figures are still in colones and have never been re-indexed — the 2009-2014 and later reform waves left art. 28 untouched; serve the fixed-rate USD equivalents but cite the colón amounts. (6) Status crossing runs from the 'mes subsiguiente' (second month after), not the next month — a common off-by-one. (7) Purchases from sujetos excluidos yield no crédito fiscal (art. 60) and must be documented by the BUYER; misclassifying a supplier propagates errors both ways.

Get it programmatically

curl https://latamref.dev/v1/sv/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://latamref.dev/v1/sv/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/sv/vat-registration-threshold

Other El Salvador series: Central bank policy rate · VAT (IVA) standard rate · Minimum wage (lowest general statutory floor) · Public holidays · CPI inflation (year-on-year) · Corporate income tax (ISR) standard rate · Withholding tax rates · Statutory legal interest (interés legal) · Personal income tax (ISR) brackets · Statutory social-insurance contributions

The same figure elsewhere: Guatemala · Guyana · Honduras · Jamaica · Mexico · all 22