Compliance updates - Guatemala
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Guatemala will oblige small taxpayers to issue e-invoices
The Guatemala Tax Authority (SAT) issued a resolution requiring taxpayers belonging to the Small Taxpayer Regime (Sp.: Régimen de Pequeño Contribuyente) to join the FEL e-invoicing regime.
Guatemala extends the scope of FEL e-invoicing regime
Several new groups of companies and taxpayers are required to join the electronic invoicing regime during the first half of 2022.
FEL - the new and only e-invoicing regime in Guatemala
Since 4 November 2019, taxpayers have been gradually added to the new FEL Regime (Span.: Factura Electrónica en Linea), which replaced the old FACE regime in July 2021.
Country Specifications
E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
– Certified service providers (PAC); – Agencia Virtual web platform for small taxpayers
Mandatory Format:
Local XML
Mandatory for Issuing:
Phased roll-out
Mandatory for Receiving:
Phased roll-out
eSignature:
Mandatory
Archiving Period:
4 years
Archiving Abroad:
Allowed under conditions

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