Expense management module › Global expense management › El Salvador
Last updated : 11.05.2026
Expense rules in El Salvador.
El Salvador applies VAT (IVA) at 13%. Dollarized economy (USD) + legal Bitcoin since 2021. DTE e-invoice mandatory.
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1Expense rules & reclaimable VAT
IVA 13% single rate. DTE (Electronic Tax Document) mandatory.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 13% | Deductible | DTE + NRC |
| Lodging | 13% | Deductible | NRC |
| Alcohol | 13% | Limited | Excluded |
| Fuel | 13% | Deductible | DTE |
| Transport | 13% | Deductible | Taxi/airfare |
| Gifts | 13% | Non-deductible | Cap |
Receipt
DTE
NRC mandatory
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | DTE |
| Company car | – | Card | – |
| Taxi/Uber | – | 100% receipt | DTE |
Tracking
Logbook
Date, distance
3Per diem and travel allowances
Company policy.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| San Salvador | $20 | $70 | $130 |
| Santa Ana | $18 | $55 | $100 |
| San Miguel | $17 | $50 | $95 |
| Other | $15 | $45 | $80 |
Currency
USD
Dollarization
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | IVA credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| Free Zone/CZF | Incentives | Per licence | Regime |
Limitations
3 years
Keep
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