Guatemala

Small taxpayer regime Our previous post in respect of e-invoicing in Guatemala commented that small taxpayers were required to adhere to e-invoicing obligations by 31 March 2023. This has now been extended to 1 July 2023, as per resolution SAT-DSI-400-2023, dated 31 March 2023.

Requirement for small taxpayers to issue e-invoices by 31 March 2021 We have previously communicated on the e-invoicing mandate in Guatemala, introduced on 1^st July 2022. Guatemalan Tax Administration (Superintendencia de Administración Tributaria, SAT) have now decreed that small taxpayers should also adhere to the e-invoicing regime (Régimen de Factura Electrónica, FEL) by 31 March 2023. The Resolution No. SAT-DSI-1350-2022 will come into effect 3 months after the publishment in Official Gazette No. 85, which was on 17 October 2022.

New e-invoicing mandate Guatemala is the latest country to welcome mandatory e-invoicing, following the lead of neighbouring countries in Latin America. From 1st July 2022, all VAT-registered taxpayers in Guatemala must use an e-invoicing tool to issue their invoices electronically. All VAT taxpayers will be obligated to use the Factura Electronica en Linea (FEL) portal to register e-invoices. The FEL portal facilitates invoice issuance, electronic signatures, invoice transmission to buyers and archiving. Electronic invoices can be generated using an online tool provided by the tax administration or through an authorised service provider. A list of authorised certifiers can be found via the following link: https://portal.sat.gob.gt/portal/certificador-de-dte/.