Guatemala: Electronic Billing for Large Enterprises

Large taxpayers must issue electronic invoices, according to a Tax Administration bill.

Thursday, August 18, 2011

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 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. "

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“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.