Guatemala: Closure of Inactive Companies

From August 2012, the Superintendency of Tax Administration will formally record the "Temporary Cessation of Activities" of natural or legal persons under the General Regime of VAT.

Friday, August 3, 2012

Companies declared as having the status of temporary closure, will not be allowed to issue invoices because they have no active status with the tax office.
From a statement from the Administration Superintendency Tributaria (SAT):

As from August 1, 2012, La Superintendency of Administration Tributaria - SAT, monthly, will proceed to register ex officio the TEMPORARY CESSATION OF ACTIVITIES of everyone individuals or legal persons in the Regime General of VAT, who find themselves in one of the two following cases:

- Presentation of VAT statements without movement in a period of 12 consecutive months
- Lack of presentation of VAT statements in a period of 12 consecutive months

From the date on which the SAT classifies them as IN STATE OF TEMPORARY CESSATION, taxpayers may not issue invoices because they have no active registered status with the tax office.

Legal basis: Article 120 of Decree 6-91, Tax Code, reformed by Article 49 of Decree 4-2012, Dispositions for Strengthening the Tax System and Combating fraud and Contraband

More on this topic

Electronic Platform for VAT Refund

December 2019

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.

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.

VAT Refund: Changes in Regulations

November 2019

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.

Guatemala: Tax Calendar - December 2018

December 2018

Calendar of payments of obligations corresponding to December 2018 and tax memorandum on the data update before the Superintendence of Tax Administration.

Tax calendar of obligations corresponding to December 2018:

Friday, 14th
Monthly Income Tax withholdings for Employees

Guatemala: Tax Reforms in Place

March 2012

As of March 13th, the second exchange or sale of real estate will not pay VAT, just 3% stamp duty.

The Tax Update Law (Decree 10-2012), which entered into force on Tuesday 13th March, indicates that Value Added Tax (VAT) of 12% will be paid only on the first transaction of a property. Taxpayers will pay only 3% stamp duty.

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