Starting next year, companies who issue between 1 million and 100 million invoices per year must comply with the new regime, and each month groups with smaller ranges will be added, ending in 2013.

An article in Prensalibre.com states: "The bill introduces amendments to the board resolution number 024-2007 which establishes an optional electronic invoice system ‘FACE’ for the authorization, issuance and transmission, conservation, storage and control of invoices, credit notes and debit cards via e-mail and the receipt of copies of invoices, credit notes and debit cards issued on paper. "

Source: prensalibre.com

More on this topic

Electronic Invoice for Public Procurement

March 2019

Starting in April, purchases made by the State of Guatemala in amounts greater than $11,500 must be made using an online electronic invoice.

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.

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.

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.

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.