Glossary

CCF — Comprobante de Crédito Fiscal. Tax Credit Voucher. DTE type 03, issued to VAT contributors.

Consumidor final — Final consumer. Natural person without NRC. Receives Invoice (DTE type 01).

Contingency — State of a DTE that was issued and registered in Ocote but whose MH response was not received (network down, MH service unavailable). Ocote revalidates automatically.

DTE — Documento Tributario Electrónico. Electronic Tax Document. Any fiscal voucher issued in signed electronic format.

External ref — Free-form identifier assigned by the API client to reference a document idempotently.

Gran Contribuyente — Large Taxpayer. VAT contributor category subject to 1% withholding when buying from other contributors. type_contributor: 3.

MH — Ministerio de Hacienda. Ministry of Finance of El Salvador.

NC — Nota de Crédito. Credit Note. DTE type 05, issued against an existing CCF for adjustments or returns.

NRC — Número de Registro de Contribuyente. Taxpayer Registration Number (VAT) assigned by MH.

NIT — Número de Identificación Tributaria. Tax Identification Number for persons and companies in El Salvador.

Reception stamp (reception_stamp) — Code returned by MH when it accepts a DTE, confirming its registration in fiscal systems.

SUEX — Sujeto Excluido. Excluded Subject. DTE type 14, issued to VAT-non-contributors. Includes automatic 10% income-tax withholding if the amount requires it.

Wildcard item — Ocote internal generic item (__API_WILDCARD__, __API_WILDCARD_SVC__) used to issue DTEs via the API Connect without requiring a synchronized product catalog.