The obligation extends to companies that emit more than 1 million invoices per year. Gradually those with between 1501 and 3,000 a year will be incorporated . The process ends in March 2013 with the addition of issuers of between 0 and 500 invoices per year.

"According to Abelardo Medina, Mayor of Operations of the Superintendency of Tax Administration (SAT), electronic billing facilitates the audit because audits are performed from the same offices of the SAT and costs are reduced for issuers by eliminating the use of paper and renting warehouses to store invoices.

For customers it means a reduction in the waiting time for getting an invoice and it gives them the option of receiving it by e-mail", explained Elperiodico.com.gt.

Source: elperiodico.com.gt

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