Mandatory Digital Invoice For Large Taxpayers

Before the end of 2012 the largest contributors are required to issue electronic invoices according to the disposition of the Guatemalan Tax Administration.

Wednesday, January 4, 2012

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.

"According to Abelardo Medina, Mayor of Operations of the Superintendency of Tax Administration (SAT), electronic billing facilitates the audit because audits are performed from the same offices of the SAT and costs are reduced for issuers by eliminating the use of paper and renting warehouses to store invoices.

For customers it means a reduction in the waiting time for getting an invoice and it gives them the option of receiving it by e-mail", explained

¿Busca soluciones de inteligencia comercial para su empresa?

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.

Costa Rica: Electronic Billing in February 2017

November 2016

On February 14 a pilot project will start that will connect six previously selected major companies to a digital billing system that will be operated by the Treasury.

Publication of the resolution in the official newspaper, La Gaceta, establishes the method for starting implementation of an electronic invoicing system, from February 2017, two years after the original planned start date. See resolution  DGT-R-48.  Authorization for the use of electronic invoicing and associated electronic documentsIn addition, publication was also made of the criteria for gradual selection of taxpayers last November 3 in La Gaceta.

Costa Rica: One More Year for Electronic Invoicing

June 2015

Although the government had announced that electronic invoicing would be mandatory in 2014, the same Ministry of Finance has now announced that the process will be delayed at least another year.

Commercial documents for tax purposes, generated and transmitted in electronic form, will have to wait until the first half of 2016.

Guatemala: Electronic Billing for Large Enterprises

August 2011

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

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.