The Superintendency of Tax Administration (SAT) said the matter is under review and that bill will have to be drawn up.

Currently only large and medium taxpayers are required by law to use digital invoices.

Adela Mena, from the consulting firm Docutec, a company authorized to "provide electronic billing services, said:" It is expected that by the end of 2013 small taxpayers will be included. "

Electronic invoicing can save copies of invoices issued in a database and eliminates preprinted paper. "The service can cost from $75 for a small taxpayer", he added", noted an article in Prensalibre.com.

Source: prensalibre.com

More on this topic

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.

Costa Rica: Electronic Invoices To Be Mandatory in 2014

October 2013

From the first half of next year, all professional people will have to use the mechanism that has the same validity as paper documents.

This was announced by Carlos Vargas, CEO of Taxation. The goal "... is to have a tool to verify professional people's income, which is important for determining income tax (which is applied on the difference between income and expenses)", reported Nacion.com.

Costa Rica: Digital Invoice Pilot Plan  

July 2013

The evaluation program for the system will involve 100 professionals who will start using electronic invoices.

Starting today, the Directorate General of Taxation is launching its pilot scheme for digital invoices which aims to increase the control of data, improving tax collection and reducing the use of paper.

Electronic Billing Obligatory in Guatemala

June 2010

In four months, all special taxpayers will be obliged to issue electronic invoices.

The “special taxpayers” group includes some 2.000 medium and large companies which account for 75% of the country's tax revenue.

“This allows companies to save costs related to paper and storage space. The tax authority (SAT), must authorize them to conduct electronic billing”, reported Prensa Libre.