Tax Registration in El Salvador: NIT and NRC
Who needs what
| Taxpayer | Tax number | IVA registration (NRC) |
|---|---|---|
| Salvadoran company | NIT | Yes |
| Branch or foreign company with activity in El Salvador | NIT | Yes, with a representative in the country |
| Foreign individual shareholder | NIT | Only with a taxable activity of their own |
| Salvadoran adult | DUI linked with the Ministry of Finance | Only with a taxable activity of their own |
Source: Ministry of Finance: NIT and IVA registration for companies, updated June 2026; National Registry Centre (CNR): Registry of Commerce services and fees; Consortium Legal: taxpayers excluded from IVA, May 20261,2,3
Individuals with yearly sales under $5,714.29 and assets under $2,285.71 can be excluded from IVA. The exclusion does not cover companies or importers.3
How to register
- Through CreaEmpresa: companies formed on the CNR platform receive the NIT and NRC as part of the incorporation.
- NIT Digital: otherwise, the NIT is requested online through the DGII online services. The Ministry of Finance sends the NIT document and a password by email.
- IVA registration: a domestic company files its registered deed and a list of partners with their ID numbers and shareholding, on form F-210, which is not needed if the legal representative attends in person.
- Foreign companies and branches: file their statutes and the appointment of their representatives, translated into Spanish and apostilled, and must keep a representative with a permanent physical presence in El Salvador (Article 127 of the Tax Code).
Source: Ministry of Finance: NIT and IVA registration for companies, updated June 2026; National Registry Centre (CNR): CreaEmpresa launch, July 20241,6
Electronic invoicing (DTE)
IVA taxpayers issue invoices as electronic tax documents (DTE), signed electronically and sent to the Ministry of Finance for validation. The ministry has brought taxpayers in by stages since 2022, starting with large taxpayers and notifying the others one by one. In July 2026 the ministry reported 117,705 DTE issuers, and a new version of the DTE rules applies from May 2026.4
Keeping the registration up to date
- Every January, all taxpayers report their shareholders and partners to the Ministry of Finance on form F-915 (Article 124 of the Tax Code).
- Changes to the company’s details, address or representatives are reported to the DGII.
- Monthly IVA and advance payment returns are due within the first ten working days of the following month; see taxes in El Salvador.
Source: OECD Global Forum: El Salvador peer review, second round, 2026; Ministry of Finance: NIT and IVA registration for companies, updated June 2026; PwC Worldwide Tax Summaries: El Salvador, tax administration5,1,7
Frequently Asked Questions
What is the NIT in El Salvador?
The NIT is the tax identification number issued by the General Directorate of Internal Taxes (DGII) of the Ministry of Finance. Every company, branch and foreign shareholder needs one.
What is the NRC?
The NRC is the taxpayer registration number a company receives when it registers for IVA, the 13% value added tax.
How do companies get a NIT?
Companies formed on CreaEmpresa receive the NIT and NRC as part of the incorporation. Otherwise the NIT is requested online through the DGII online services.
Can a company stay outside IVA?
No. Individuals with yearly sales under $5,714.29 and assets under $2,285.71 can be excluded from IVA, but the exclusion does not cover companies or importers.
Sources
- Ministry of Finance: NIT and IVA registration for companies, updated June 2026 (in Spanish)
- National Registry Centre (CNR): Registry of Commerce services and fees (in Spanish)
- Consortium Legal: taxpayers excluded from IVA, May 2026 (in Spanish)
- La Prensa Gráfica: a new phase of electronic invoicing, July 2026 (in Spanish)
- OECD Global Forum: El Salvador peer review, second round, 2026 (PDF)
- National Registry Centre (CNR): CreaEmpresa launch, July 2024 (in Spanish)
- PwC Worldwide Tax Summaries: El Salvador, tax administration
Figures checked 8 November 2026. Prepared by InvestSalvador.com for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.
