Guatemala: Online Electronic Invoices

Details of the new agreement on the Online Electronic Invoice Regime, taxpayer segments and the deadlines for their incorporation into the regime.

Friday, May 11, 2018

From a tax memorandum by Tezó and Associates:

In September 2007, through the Agreement of Directory Number 24-2007, the SAT implemented the "Optional Electronic Invoice Regime" - FACE 1- and as its name indicates, use of Electronic Invoices was optional for taxpayers. 
In August 2011, through the Agreement of Directory Number 8-2011, the SAT established the obligation for Taxpayers registered as Special Taxpayers to use Electronic Invoices; This obligation was established gradually from January 2012 to March 2013 and depending on the volume of invoices issued annually by the Taxpayer. 

In May 2018, the SAT issued Directory Agreement number 13-2018, by means of which it agreed to establish the "ONLINE ELECTRONIC INVOICE REGIME (FEL), thus repealing the Board Agreements number 24-2007 and 2-2016 .  This was issued considering that electronic invoicing promotes the modernization and competitiveness of companies, facilitates electronic commerce, reduces time and costs for taxpayers, gives legal certainty to documents, provides greater transparency to business operations, facilitates compliance and minimizes the risk of error in the determination of tax obligations; likewise, it constitutes a source of information for the Tax Administration, useful in the control and collection of taxes. In addition, due to technological advances, a new electronic invoicing regime needed to be established, which would provide all the benefits of electronic documents, providing taxpayers and the Tax Administration with the opportunity to take advantage of the digital transformation.  

Read full release (in Spanish).

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