Regulatory 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.
August 15 2023

Guatemala has released two new electronic documents

The two new e-documents can be found in the latest technical specifications.

April 28 2023

SAT grants grace period for small businesses to switch to the FEL regime

Guatemala’s Superintendency of Tax Administration (SAT) decided to extend the deadline to adopt electronic invoicing for the small taxpayers category.  

October 21 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.

December 10 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.

August 19 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:


Mandatory Infrastructure:

– Certified service providers (PAC) for large companies

– Agencia Virtual web platform for small taxpayers

Mandatory Format:

Local XML

Mandatory for Issuing:

Phased roll-out

Mandatory for Receiving:

Phased roll-out



Archiving Period:

4 years

Archiving Abroad:

Allowed under conditions

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