Country pack
communityEl Salvador
Ekwo is free, open source accounting software. Its El Salvador pack carries the chart of accounts (Plan de cuentas inspirado en las NIIF, 158 accounts), 2 tax rates in USD, the periodic return (Declaración y pago del impuesto a la transferencia de bienes muebles y a la prestación de servicios — formulario F07, 19 boxes), and the financial statements (Estado de situación financiera, Estado de resultado integral). Last checked on 2026-10-10 against 8 texts of law and official sources.
- Country code
SV- Currency
USD- Pack version
0.3.0- Last checked
- 2026-10-10
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 158 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 11 taxes at rates of 0, 13
domestic,exempt,export,foreign_services_received,import,not_subject - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
SV-IVA-F07— 19 boxes, filed month
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- a day assigned per taxpayer
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile declared
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
210503 - receivable
110701
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
csvno reader yet
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
SV-NIIF-ESF— 31 linesSV-NIIF-ER— 8 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer8 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-10-10
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.3.0— published 2026-10-23es
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
SV-IVA-F07declarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 210503. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
csvbank statementFree, for everNot yet: no brick of packages/formats/ reads csv.
OperatedFetching the statement without being handed it: a PSD2 aggregator contract.
What it was built from
8 sources — the law this pack was read against
- Ley de Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios (Decreto Legislativo No. 296 del 24 de julio de 1992), con sus reformas — art. 8 y 18 (momento en que se causa el impuesto), 45 y 46 (exenciones), 54 (tasa del 13 %, Decreto Legislativo No. 370 del 8 de junio de 1995), 74 y 75 (exportaciones a tasa cero), 93 y 94 (declaración mensual y plazo)
Asamblea Legislativa de la República de El Salvador (texto publicado en el portal de Transparencia Fiscal del Ministerio de Hacienda) · law · read 2026-10-10
- Código Tributario (Decreto Legislativo No. 230 del 14 de diciembre de 2000) — art. 110 (notas de crédito y de débito), 114 (documentos), 162 (retención del 1 % del IVA por los grandes contribuyentes), 162-A (anticipo a cuenta del 2 % en pagos con tarjeta) y 163 (percepción del 1 %)
Asamblea Legislativa de la República de El Salvador (texto publicado en eRegulations El Salvador) · law · read 2026-10-09
- Decreto Legislativo No. 487 — reformas al Código Tributario sobre Documentos Tributarios Electrónicos (arts. 119-A a 119-H) y disposiciones transitorias (art. 12: la Administración Tributaria fija las fechas desde las cuales cada contribuyente está obligado a emitirlos)
Asamblea Legislativa de la República de El Salvador · law · read 2026-10-09
- Declaración y Pago del Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios — formulario F07
Ministerio de Hacienda — Dirección General de Impuestos Internos (DGII) · form · read 2026-10-09
- Boletín para nuevos contribuyentes de IVA — obligaciones formales de la Ley del IVA y del impuesto sobre la renta (tipos de documento, retención del 1 %, declaraciones F-07 y F-14, servicios en línea)
Ministerio de Hacienda — Dirección General de Impuestos Internos (DGII) · guidance · read 2026-10-09
- Portal de servicios en línea de la DGII — presentar y pagar declaraciones (F-07) e informes
Ministerio de Hacienda — Dirección General de Impuestos Internos (DGII) · portal · read 2026-10-09
- Sistema de Facturación Electrónica — Documentos Tributarios Electrónicos (DTE): documentos técnicos y consulta de la fecha de inicio obligatorio de cada emisor
Ministerio de Hacienda de la República de El Salvador · guidance · read 2026-10-09
- Resolución 462 del 18 de marzo de 2021 — adopta y ratifica la NIIF para las PYMES (versión en español 2015) y las NIIF completas (versión en español 2020)
Consejo de Vigilancia de la Profesión de Contaduría Pública y Auditoría (CVPCPA) · regulation · read 2026-10-09
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