According to the Ministry of Finance, the willingness to pay through an online Electronic Invoice FEL applies to public purchases in the modalities of Tender, Quotation, Open Contract or Reverse Electronic Auction.

This guideline is carried out within the framework of the Resolution of the Superintendence of Tax Administration Number SAT DSI-243-2019, dated March 11 of this year, which was published on March 13 in the Diario de Centroamérica.

Abel Cruz, Superintendent of Tax Administration, indicated that "... this measure seeks to incorporate into the Online Electronic Invoice Regime -FEL- the taxpayers that provide goods, works, services and supplies to State entities and their decentralized and autonomous entities, for the corresponding purposes. He added that SAT has issued more than three million Electronic Invoices; taxpayers who have an Online Virtual Agency can request registration to the FEL Regime in less than 10 minutes."

Victor Martinez, the Minister of Public Finance, reported that "... the personnel of the executing units of the different dependencies of the public administration are being trained to apply this provision that promotes fiscal transparency, contributes to the modernization of the public procurement process, and compliance with tax obligations. Likewise, less bureaucracy, more speed and more guarantee of payment and traceability of information systems and processes."

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More on this topic

Electronic Invoice: Provisions in Guatemala

March 2021

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.

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.

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 Digital Invoice For Large Taxpayers

January 2012

Before the end of 2012 the largest contributors are required to issue electronic invoices according to the disposition of the Guatemalan Tax Administration.

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.