Sala, along with pilot David Ibbotson, went missing on January 21 last year when their plane crashed over the English Channel a few days after his move to Cardiff City from Nantes had been confirmed.
The body of Argentina native Sala was later discovered and a report released by the Air Accidents Investigation Branch (AAIB) in August said he had clearly been exposed to the poisonous gas carbon monoxide. Ibbotson has not been found.
Nantes marked the anniversary of the incident by confirming the creation of a special strip in tribute to their former striker, with the kit set to be worn on Sunday against Bordeaux, Sala's first club in France.
Combattant et généreux, tu rêvais et méritais le maillot de l'Albiceleste. L’intégralité des bénéfices liés aux ventes de ce maillot sera allouée aux deux clubs formateurs argentins d’Emiliano.— FC Nantes (@FCNantes) January 21, 2020
🇦🇷 ☀️ 👕 https://t.co/J9oVerGK5p pic.twitter.com/EMgEhTWTSe
Profits from the jerseys will be donated to the two Argentinian clubs Sala played for as a child, Nantes said.
A statement read: "Because he dreamed of wearing the jersey of the Argentina national team, the players of Nantes will give up their traditional yellow and green jersey for a blue and white kit.
"This jersey, from which the entire sales profits will be allocated to the two Argentinian training clubs of Emiliano, is a way of paying homage to him."
Nantes also announced several other tributes to Sala will take place on Sunday, including a minute's applause and a "giant tifo".