Taxes: E-Commerce will be Taxed in Guatemala

In order to force companies to comply with the payment of taxes on sales made through electronic channels, as of June 2021 SAT will begin to use a digital platform that will analyze the information that appears on social networks.

Tuesday, January 19, 2021

The restrictions on mobility decreed during 2020 due to the outbreak of covid-19 and the change in consumption habits, boosted the growth of online sales in the Guatemalan market.

See "E-Commerce: What do Consumers Want to Buy?"

In July of last year, the Superintendence of Tax Administration (SAT) had already advanced that it would focus on the inspection of digital sales channels.

At that time, the tax authority announced that they would focus on auditing those taxpayers who disproportionately raise their Tax Credit balances, and would also focus on controls of purchases and sales reported by companies.

With the beginning of the new year, SAT has confirmed that it is preparing actions to collect sales taxes online.

Werner Ovalle, Customs Intendant of SAT, said to that through a platform "... we will analyze the information that appears in social networks, considering that electronic commerce is increasing. With this information that the program tracks -platform- it seeks to confirm that the supplier or distributor companies are paying their tax obligations, and that the goods that entered this article with some declaration, when it comes to imported goods."

The article adds that "... This will be the first initiative, which will be regulating and controlling electronic commerce in Guatemala, and will be in charge of the Inspection and Customs Intentions, and together they will create the foreign trade inspection department -exports and imports-."

Once the required foreign trade information is available, an audit of the taxpayer will be formulated. The audit would be focused on the reported movements, the declarations, and that their income and earnings are in accordance with the law, if they are foreign merchandise they are covered by the declarations, explained Ovalle.

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