Electronic Invoice: Provisions in Guatemala

As part of the process of digitalization of tax procedures, as of July 1, 2021, taxpayers who register with the Superintendence of Tax Administration will be added to the Online Electronic Invoice regime.

Monday, March 29, 2021

Data from the Superintendence of Tax Administration (SAT) show that as of March 2021, 265,620 taxpayers had already registered in the Online Electronic Invoice (FEL) regime. Most of them have done so voluntarily, according to Guatemalan authorities.

Walfred Corado, director of Tax and Transfer Pricing of the firm Expertos Tributarios, told Elperiodico.com.gt "... that electronic invoicing is a management, control and collection tool with which SAT can verify taxpayers' compliance and generate a shadow declaration, as established in the Strategic Plan of the tax collection agency."

Corado added that "... the shadow return is a pre-filling of Income Tax and Value Added Tax information, which SAT will be able to perform and that the taxpayer can validate with its costs and expenses."

During 2021 and 2022 the SAT will send notifications to different segments of taxpayers to move to the FEL, the executive said.

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Guatemala: Online Electronic Invoices

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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.