Electronic Platform for VAT Refund

In Guatemala, the Superintendence of Tax Administration completed the computer development phase of the platform, which will manage the new Electronic Regime for the Return of Tax Credit.

Tuesday, December 17, 2019

This computer development includes the registration for exporters who wish to adhere to this new Regime, as well as the implementation of the Electronic Form for Request for Return of Tax Credit Electronic Special Regime (SAT-2251), informed Agexport.

From the Agexport press release:

The Superintendence of Tax Administration through the Intendencia de Fiscalización, in compliance with the provisions of Decree Number 4-2019 that governs the creation of the Special Electronic Regime for the Return of Tax Credit, satisfactorily concluded, before the deadline established by Law, with the computer development phase of the platform under this new return mechanism.

This computer development includes the registration for exporters who wish to adhere to this new Regime, as well as the implementation of the Electronic Form for the Request for Return of Tax Credit Special Electronic Regime (SAT-2251), with which taxpayers who carry out export activities may request the return of tax credit, in this new modality.

Read full press release (In Spanish).



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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.

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VAT Refund: Changes in Regulations

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The changes that had been made to the Regulation of the Value Added Tax Law in Guatemala came into effect.

This is Governmental Agreement 222-2019 modifying the Regulation of the Value Added Tax Law, which contains provisions regarding the mechanisms for the recovery of the tax credit to exporters created by Decree 4-2019, informed the exporters' union.

Registration for VAT Refund System

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Since November 4, 2019, the SAT Form 0471 entered into force in Guatemala to register in the new Electronic Regime for the Return of Tax Credit.

To apply to this mechanism, one of the requirements is to be incorporated into the Online Electronic Invoice Regime. According to Agexport, exporters of both goods and services are also eligible.

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