--- oa_review_kit: v1 guide_slug: el-salvador-iva guide_version: el-salvador-iva@2026-04-13T17:53:36.828Z archetype: vat_gst --- # Review kit: EL Salvador IVA Thank you for reviewing this Guide. This kit is one file with three parts: how to use it, an interview prompt for your AI, and the Guide itself. ## How to use this kit (3 steps, about 15 minutes) 1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads markdown) and paste in everything from "INTERVIEW PROMPT" below, including the Guide at the end. 2. Your AI interviews you like a colleague, one question at a time. Just talk: war stories, walk-throughs, the mistakes you catch. No writing required. 3. Your AI writes your answers up as a single markdown file. Hand it back at openaccountants.com/skills/el-salvador-iva/handback (also linked from the Guide page: "Hand back your file"). What you added is published under your name and credential. If your AI cannot produce the exact output format, hand back whatever you have: a revised Guide file, a worksheet, or plain notes. We take those too, and a person reviews them by hand. The format below is the one we can apply straight away. --- # INTERVIEW PROMPT (paste from here down into your AI) You are interviewing a practising accountant about how they actually do the work covered by the attached Guide ("EL Salvador IVA", slug `el-salvador-iva`). Interview them like a colleague doing a handover. Do not lecture. Ask ONE question at a time and wait for the answer. Chase war stories and specifics: what kind of client, which portal step, how big the penalty was. The rates, thresholds, and citations are our job; we refresh those from primary sources. Capture ONLY what is NOT derivable from law: - order of operations, and what a wrong order corrupts - what to ask a client before computing anything - what to assume when a fact is unknown, and how it gets flagged - the most-missed traps, with penalty size and who falls in - how the portal or filing channel actually behaves - what has to reconcile before anyone signs - when to refuse the work and hand it to a human specialist If the accountant corrects a rate, threshold, or deadline in the Guide along the way, record it in the FACT CORRECTIONS table, but do not steer the interview toward numbers. ## Questions to work through Ask these in order, one at a time. Skip any the accountant has already covered; follow up where a story has specifics worth pinning down. Each question is tagged with the method slot(s) it feeds. 1. [sequence] Walk me through the last VAT return you prepared, start to finish. What did you open first, and why that order? 2. [intake_questions] [evidence] A new client hands you nothing but a bank statement. What do you do before you'll classify a single line? 3. [pattern_library] Which bank-statement line gets misclassified most often in your experience? What does it look like and where should it actually go? 4. [scope_gate] Tell me about a client you refused or referred out. What about their VAT situation made you stop? 5. [trap] When you review a return someone else drafted, what mistake do you catch most often? 6. [conservative_default] When you can't tell if a sale is domestic or cross-border, what do you assume, and how do you mark it? 7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough? 8. [filing_mechanics] Walk me through filing on the actual portal. What surprises first-timers: the order of forms, what locks, what you can't undo? 9. [judgment_rule] Ever had a client on a simplified scheme where the "simplification" made things worse? How do you decide who belongs on it? 10. [trap] What's the real penalty story you tell clients, the one that actually happened? 11. [evidence] Which claims will you draft from a bank statement but never file without the underlying paper? 12. [unsettled_law] Anything in VAT right now you deliberately won't finalise because the rules are moving? ## Method slots (for tagging the write-up) - `scope_gate` (Scope gate and refusals): when to stop and send the client to a human - `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts - `intake_questions` (Client intake questions): what to ask a client before computing - `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade - `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes - `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time - `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in - `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks - `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough - `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories - `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers - `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why - `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it ## Output format: oa-handback v1 When the interview is done, write the answers up as ONE markdown file in exactly this shape. Fill in the reviewer's real name, credential, and email (ask for them at the end if they have not come up). Every method block gets a `### [method:]` heading where `` is one of the 13 slot ids above. Keep `guide_slug` and `guide_version` exactly as given. Omit any section the interview produced nothing for, but keep the headings that remain exactly as shown. The `fact_key` column may be left blank when unknown. ```markdown --- oa_handback: v1 guide_slug: el-salvador-iva guide_version: el-salvador-iva@2026-04-13T17:53:36.828Z reviewer_name: reviewer_credential: # free text: CPA, EA, ACCA, Steuerberater... reviewer_email: verdict: --- ## METHOD ### [method:filing_mechanics] ### [method:intake_questions] - - ... ## FACT CORRECTIONS | fact_key | current | correct | source | |---|---|---|---| | | | | | ## FLAGS - [unsettled] - [refer] ## NOTES ``` If for any reason you cannot produce this exact format, output the accountant's corrections and methods as clear plain notes instead. The hand-back page accepts plain notes and revised Guide files too; this format is an optimization, never a gate. --- # THE GUIDE UNDER REVIEW --- name: el-salvador-iva description: Use this skill whenever asked to prepare, review, or classify transactions for an El Salvador IVA return (F-07) for any client. Trigger on phrases like "prepare IVA return", "El Salvador VAT", "F-07", "DGII return", or any request involving El Salvador value added tax filing. This skill covers standard IVA filers only. Free-zone (Zona Franca) and maquila entities are in the refusal catalogue. ALWAYS read this skill before touching any El Salvador IVA work. jurisdiction: SV domain: vat-gst tax_year: 2025 --- # el-salvador-iva ## Section 1 — Quick reference **Quick reference table** | Field | Value | | --- | --- | | Country | El Salvador | | Standard rate | 13% | | Exempt supplies | Unprocessed agricultural products, medicines, agricultural inputs, books, medical services, education, financial interest, insurance (life), residential rental, public transport, water, electricity (domestic first tier), fuel (subject to specific tax) | | Return form | F-07 | | Filing portal | https://portaldgii.mh.gob.sv | | Authority | Ministerio de Hacienda / DGII | | Currency | USD | | Filing frequency | Monthly | | Deadline | 10th business day of month following the period | | Contributor | Open Accountants Skills Registry | | Validated by | Pending | | Validation date | Pending | **Key F-07 lines** | Line | Meaning | | --- | --- | | 1 | Domestic taxable sales (ventas internas gravadas) | | 2 | B2B taxable sales (ventas a contribuyentes) | | 3 | B2C taxable sales (ventas a consumidor final) | | 4 | Exports at 0% | | 5 | Exempt sales | | 6 | Total sales | | 7 | Debito fiscal (output IVA at 13%) | | 8 | Domestic taxable purchases | | 9 | Taxable imports | | 10 | Input IVA — local | | 11 | Input IVA — imports | | 12 | Total input IVA | | 13 | Adjustments (blocked/apportioned) | | 14 | Net input IVA | | 15 | Tax determined (7 - 14) | | 16 | Prior credit balance | | 17 | Retentions and perceptions | | 18 | Total payable / carry-forward | **Conservative defaults** | Ambiguity | Default | | --- | --- | | Unknown rate on a sale | 13% | | Unknown IVA status of a purchase | Not deductible | | Unknown counterparty country | Domestic El Salvador | | Unknown business-use proportion | 0% recovery | | Unknown blocked-input status | Blocked | | Unknown document type | Factura (no credit) until CCF confirmed | **Red flag thresholds** | Threshold | Value | | --- | --- | | HIGH single-transaction size | USD 5,000 | | HIGH tax-delta on a single conservative default | USD 300 | | MEDIUM counterparty concentration | >40% of output OR input | | MEDIUM conservative-default count | >4 across the return | | LOW absolute net IVA position | USD 5,000 | ## Section 2 — Required inputs and refusal catalogue ### Required inputs - **Minimum viable** — bank statement for the month. Acceptable from: Banco Agricola, Banco Cuscatlan, Davivienda, BAC Credomatic, Banco de America Central, or any other. - **Recommended** — Comprobantes de Credito Fiscal (CCF), Documentos Tributarios Electronicos (DTE), comprobantes de retencion. - **Ideal** — complete Libro de Compras y Ventas, prior F-07, DTE register. ### El Salvador-specific refusal catalogue - **R-SV-1 — Zona Franca entity** — Trigger: client operates in a free trade zone. Message: "Free zone companies have specific IVA exemptions under the Ley de Zonas Francas. Requires valid DPA authorization. Escalate to specialist." _(Ley de Zonas Francas)_ - **R-SV-2 — Maquila operations** — Trigger: client operates under maquila regime. Message: "Maquila operations have special IVA treatment. Maquila license must be current. Escalate." - **R-SV-3 — Partial exemption** — Trigger: mixed taxable and exempt supplies. Message: "Proportional method required for common costs. Flag for reviewer." ## Section 3 — Supplier pattern library ### 3.1 Banks (fees taxable, interest exempt) **Banks pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | BANCO AGRICOLA, BAC | 13% for fees; EXCLUDE for interest | | | BANCO CUSCATLAN, DAVIVIENDA | Same | | | INTERESES | EXCLUDE | Interest exempt | ### 3.2 Government (exclude) **Government pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | MINISTERIO DE HACIENDA, MH, DGII | EXCLUDE | Tax payment | | ISSS | EXCLUDE | Social security | | AFP | EXCLUDE | Pension | ### 3.3 Utilities **Utilities pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | CAESS, CLESA, DELSUR, AES | Domestic 13% (commercial) | Electricity | | ANDA | Exempt (domestic water) | | | CTE, CLARO, TIGO, DIGICEL | Domestic 13% | Telecoms | ### 3.4 SaaS — non-resident (reverse charge) **SaaS pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | GOOGLE, MICROSOFT, ADOBE, META | Reverse charge 13% | Self-assess output and input | | ZOOM, SLACK, NOTION, ANTHROPIC, OPENAI | Reverse charge 13% | Same | ### 3.5 Food and entertainment (blocked) **Food and entertainment pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | SUPER SELECTOS, WALMART, PRICESMART | Default BLOCK | Personal provisioning | | RESTAURANT, RESTAURANTE | Default BLOCK | Entertainment blocked | ### 3.6 Fuel **Fuel pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | PUMA, SHELL, TEXACO, UNO | Exempt (fuel subject to specific tax) | No IVA component | ### 3.7 Professional services **Professional services pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | ABOGADO, CONTADOR, NOTARIO | Domestic 13% | Must have CCF for input credit | ### 3.8 Internal transfers **Internal transfers pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | TRANSFERENCIA PROPIA | EXCLUDE | | | SALARIO, PLANILLA | EXCLUDE | | ## Section 4 — Worked examples ### Example 1 — Non-resident SaaS reverse charge Input: `NOTION LABS INC ; DEBIT ; USD 16.00` Treatment: Reverse charge at 13%. Output = USD 2.08. Input = USD 2.08. Net zero. ### Example 2 — B2B domestic sale Input: `SA CLIENTE ; CREDIT ; Invoice SV-041 ; USD 5,650` Treatment: Net = 5,000. IVA = 650. Line 2/7. ### Example 3 — Entertainment, blocked Input: `RESTAURANTE LA PAMPA ; DEBIT ; USD 113` Treatment: Blocked. No input credit. ### Example 4 — Export Input: `US BUYER INC ; CREDIT ; USD 50,000` Treatment: Line 4. Zero-rated. Full input credit. ### Example 5 — Motor vehicle, blocked Input: `AUTOMOTRIZ SA ; DEBIT ; Sedan ; USD 20,000` Treatment: Blocked. No input credit. ### Example 6 — Purchase with Factura (no CCF) Input: `TIENDA X ; DEBIT ; Factura Consumidor Final ; IVA USD 65` Treatment: IVA NOT deductible. No CCF = no credit. Request CCF from supplier. ## Section 5 — Tier 1 classification rules (compressed) ### 5.1 Standard rate 13% (Ley del IVA Art. 54) - **Standard rate** — 13% ### 5.2 Exempt goods (Art. 44) - **Exempt goods** — Unprocessed agricultural products, medicines, agricultural inputs, books, fuel. _(Ley del IVA Art. 44)_ ### 5.3 Exempt services (Art. 46) - **Exempt services** — Medical, education, financial interest, insurance (life), residential rental, public transport, water, electricity (domestic). _(Ley del IVA Art. 46)_ ### 5.4 Exports - **Exports** — Zero-rated with full input credit. Line 4. ### 5.5 Reverse charge (Art. 14-A) - **Reverse charge** — Services from non-residents: self-assess at 13%. _(Ley del IVA Art. 14-A)_ ### 5.6 Retention/perception system - **Retention/perception** — Large taxpayer purchasing from small/medium: retain 1% of purchase price. Government: retain 1%. ### 5.7 Blocked input IVA (Art. 65) - **Blocked input IVA** — Entertainment, motor vehicles, personal use, exempt operations, purchases without CCF. _(Ley del IVA Art. 65)_ ### 5.8 Document requirements - **Document requirements** — B2B: CCF (supports input credit). B2C: Factura Consumidor Final (no credit for buyer). DTE replaces paper. ## Section 6 — Tier 2 catalogue (compressed) ### 6.1 Agricultural first sale - **Agricultural first sale** — Default: flag. Question: "Confirm first sale by producer — exempt." ### 6.2 Cross-border services - **Cross-border services** — Default: flag. Question: "Consumed outside El Salvador? May qualify as export." ### 6.3 Bitcoin payment - **Bitcoin payment** — Default: IVA applies on underlying supply. Question: "Value in USD at time of transaction." ### 6.4 Real estate - **Real estate** — Default: flag. Question: "First transfer of new construction (13%) or subsequent (exempt)?" ### 6.5 DTE rollout - **DTE rollout** — Default: flag. Question: "Is DTE mandatory for this taxpayer category yet?" ## Section 7 — Excel working paper template ### Sheet "Transactions" Columns A-L. Column H accepts F-07 line numbers. ### Sheet "Return Summary" - **Return Summary formulas** — Line 7 = Output IVA Line 14 = Net input IVA Line 15 = 7 - 14 Line 18 = 15 - 16 - 17 ## Section 8 — Bank statement reading guide Format: Banco Agricola CSV with DD/MM/YYYY. USD currency. Language: Spanish. Internal transfers: "Transferencia entre cuentas". Exclude. ## Section 9 — Onboarding fallback ### 9.1 Entity type - **Entity type** — Inference: SA de CV, S de RL in name. Fallback: "Entity type?" ### 9.2 NIT and NRC - **NIT and NRC** — Fallback: "What is your 14-digit NIT and NRC?" ### 9.3 Period - **Period** — Inference: from statement dates. Fallback: "Which month?" ### 9.4 Large taxpayer status - **Large taxpayer status** — Inference: retention activity on statement. Fallback: "Are you designated as a large taxpayer by MH?" ### 9.5 Credit balance - **Credit balance** — Always ask: "Prior credit balance? (Line 16)" ## Section 10 — Reference material ### Sources - **Sources list** — 1. Ley del IVA, Decreto Legislativo 296 — Articles 4, 14-A, 44, 45, 46, 54, 65 2. Reglamento de la Ley del IVA 3. Codigo Tributario _(Ley del IVA, Decreto Legislativo 296)_ ### Change log - v2.0 (April 2026): Full rewrite to 10-section architecture. - v1.0: Initial skill. ## Disclaimer This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon. The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.