Guided monthly IVA (VAT) compliance workflow for El Salvador contributors, producing a completed F-07 declaration filed via the Ministerio de Hacienda portal (portaldgii.mh.gob.sv). Covers transaction classification, Libro de Compras y Ventas reconciliation, DTE verification, reverse-charge self-assessment, and retention handling for both standard and large taxpayers.
Collect the client's NIT (14-digit Número de Identificación Tributaria) and NRC (Número de Registro de Contribuyente), confirm the filing period (month/year), establish entity type (SA de CV, S de RL, natural person), and determine whether the taxpayer is designated as a Gran Contribuyente by the DGII. Large-taxpayer status triggers the 1% retention obligation on purchases from small/medium contributors.
Gather all input documents for the period: the bank statement (Banco Agrícola, Banco Cuscatlán, Davivienda, BAC Credomatic, or other), the DTE register (Documentos Tributarios Electrónicos), issued CCF (Comprobantes de Crédito Fiscal), received CCF, comprobantes de retención, and any prior F-07 showing a carried-forward credit balance on Line 16. Confirm whether the taxpayer is yet subject to mandatory DTE issuance, as the rollout is staged by category.
Classify every line in the bank statement and DTE register against IVA treatment rules: 13% standard rate (Ley del IVA Art. 54), exempt supplies (Arts. 44 & 46), zero-rated exports (Line 4), reverse-charge self-assessment for non-resident SaaS and services (Art. 14-A at 13%), and blocked inputs (Art. 65 — entertainment, motor vehicles, purchases without a CCF). Flag mixed-use items for proportional apportionment and escalate any Zona Franca or maquila transactions for specialist review.
Aggregate classified transactions into the Libro de Compras (purchases) and Libro de Ventas (sales) totals required by the DGII. Verify that DTE-issued CCFs match the Libro de Ventas totals, and that received CCFs match the Libro de Compras. Identify any sequence gaps in DTE folios that must be reported. Compute gross output IVA (Line 7) and gross creditable input IVA (Line 14), then apply the retention credit (Line 17) from any comprobantes de retención received.
Populate all lines of the F-07 Declaración del Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios: Lines 1–6 (sales by category), Lines 7–14 (input IVA), Line 15 (net IVA = Line 7 minus Line 14), Line 16 (prior credit carried forward), Line 17 (retentions applied), and Line 18 (amount due or credit to carry forward). Perform a final reasonableness check — compare effective rate to prior months and flag outliers. Confirm NIT, NRC, and period header match the taxpayer profile.
Log into the Ministerio de Hacienda portal (portaldgii.mh.gob.sv), upload or manually enter the F-07, and submit before the 10th business day of the month following the period. If IVA is payable (Line 18 > 0), initiate payment via the portal — accepted methods include bank transfer and electronic payment through the main commercial banks. Save the acknowledgement receipt (comprobante de presentación) as proof of timely filing. Record the final credit balance (Line 16) for the next month.
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