El Salvador — Value-added tax (VAT)
| General VAT Rate | Other Rates | Local Currency |
|---|---|---|
| 13% | 0% | Colon (USD) |
El Salvador's general VAT rate is 13%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Treasury (http://www.mh.gob.sv) in San Salvador.
El Salvador's consumption tax is called the Value-added tax (VAT), locally known as Impuesto a la transferencia de bienes muebles y a la prestación de servicios (ITBMS), which was introduced in July 1992.
El Salvador VAT rates for 2024
- Standard
- 13%
- Other
- Exempt and zero-rated
El Salvador VAT number format
Businesses in El Salvador that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Treasury, and will follow a certain format. The VAT number format is Taxpayer registry number (NRC).
El Salvador Vat return periods
Businesses in El Salvador that are required to collect tax from consumers must file regular tax returns with the Ministry of Treasury in San Salvador. El Salvador's Vat return periods are:
Monthly
El Salvador Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in El Salvador are required to start collecting and remitting tax.
- Registration
- Annual turnover of USD5,714.29 or fixed assets of USD2,285.71
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In El Salvador, taxation of a non-established business is: No, unless the nonresident business has a registered legal or tax representative in El Salvador
El Salvador VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the El Salvador VAT refund program, more info can be obtained from the Ministry of Treasury.
El Salvador Tax Sources & Citations
- EN: El Salvador Value Added Tax
- RU: НДС
- CN: 增值税
- El Salvador Ministry of Treasury (1)
- Ernst & Young global VAT tax study, El Salvador (updated 2024)
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