The “special taxpayers” group includes some 2.000 medium and large companies which account for 75% of the country's tax revenue.

“This allows companies to save costs related to paper and storage space. The tax authority (SAT), must authorize them to conduct electronic billing”, reported Prensa Libre.

Supermarkets and restaurants may continue to use physical invoices, but the accounting copy must be electronically stored.

Source: prensalibre.com

More on this topic

Registration for Electronic Billing Regime

September 2018

Starting next month, companies and individual taxpayers in Guatemala will be able to enroll in the online electronic billing system, which for the moment is not mandatory.

This year the Superintendency of Tax Administration (SAT), created an agreement which makes available to all taxpayers the ability to issue of Electronic Tax Documents (DTE) such as invoices, debit and credit notes, receipts and other documents authorized by the institution.

Guatemala: Online Electronic Invoices

May 2018

Details of the new agreement on the Online Electronic Invoice Regime, taxpayer segments and the deadlines for their incorporation into the regime.

From a tax memorandum by Tezó and Associates:

In September 2007, through the Agreement of Directory Number 24-2007, the SAT implemented the "Optional Electronic Invoice Regime" - FACE 1- and as its name indicates, use of Electronic Invoices was optional for taxpayers. 

Mandatory Electronic Invoicing in September 2018

March 2018

Between September and November of this year all companies in Costa Rica must start using the electronic invoicing system.

Those currently obliged to use the electronic billing and receipt system are companies and service providers in the sectors of health, accounting, legal, and from Monday April 2, joining them are taxpayers working in the fields of engineering, architecture and computer science and in May other activities such as geologists, geographers, biologists, and advertising services, among others. This obligation remains, it will not be affected by the new resolution. 

Guatemala: Digital Invoices for Small Taxpayers

December 2012

The Tax Authority is investigating extending the requirement to use digital media for invoicing for small taxpayers.

The Superintendency of Tax Administration (SAT) said the matter is under review and that bill will have to be drawn up.

Currently only large and medium taxpayers are required by law to use digital invoices.