Compliance updates - Guatemala

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

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Guatemala.
21 October 2022

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.

10 December 2021

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.

19 August 2021

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

Contact us

Book a free consultation to find out more about how we can help you streamline your business with a solution that suits your specific needs.

Stay up-to-date with our Compliance Monitor

Receive an in-depth report with country-specific requirements