In Guatemala, starting in February 2020, the small and medium-sized commercial, service and industrial businesses that receive EEGSA's service will be charged new tariffs, which will vary according to the schedule in which the companies consume energy.
With the aim of better publicizing the operation of the Single Declaration, it was agreed to postpone the entry into force of the document until May 7, 2019.
The entry into force of the Central American Single Declaration (DUCA) had initially been set for April 1, 2019.
From the statement of the Single Window for Exports of Guatemala:
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.
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.
Details of the new agreement on the Online Electronic Invoice Regime, taxpayer segments and the deadlines for their incorporation into the regime.
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.
A free virtual seminar has been organized for July 4, on the topic of implementation of the Central American Single Declaration.
A free webinar organized by the Secretariat for Economic Integration (SIECA) entitled "Implementation of the Central American Single Declaration (DUCA)", and will be held online on July 4, from 9 am to 11 am.
Electronic invoices not only reduce operational and administrative costs but also produce better competitiveness among businesses by increasing fiscal transparency in the market.
The slow pace with which the process for establishing the mandatory use of electronic invoices in Costa Rica has been carried out has prevented companies and the treasury itself, from being more efficient, in the first case in terms of controls and in the second of the collection of taxes.
From April 1st 2015 the only documents needed to send products to the Indian market will be the air declaration, the commercial invoice and bill of entry.
From a statement issued by the Costa Rican Foreign Trade Promotion Office (Procomer):
The Tax Authority has announced the implementation of its program of massive audits of firms for March and April.
From a statement issued by the Superintendency of Tax Administration (SAT):
The Tax Authority within its functions to monitor compliance with tax obligations and billing for services and sale of products, is now conducting checks on billing and fixed points at different types of existing businesses.
The Union of Restaurants in Guatemala is opposed to the inclusion of the amount of tips on bills charged to customers.
The position of the Tax Administration to include gratuities within bills has generated the discontent of the Union of Guatemalan Restaurants (Gregua). The Guild has filed a constitutional complaint against it, but nothing has yet been resolved regarding the matter.
The Tax Authority has confirmed that these bonuses must be added to bills.
Under a proposed amendment to the Tax Update law, tips must be taken into account when calculating Value Added Tax (IVA by its initials in Spanish).
The Tax Authority has determined that "Taxpayers who give bills for sales or services must include the amounts paid to them by their clients including tips. In this way, they will be taxed both with VAT and income tax at the rate at which they are subject."
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.
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.
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. "
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