Electronic invoicing guide
Guatemala
Digital reporting requirements
Clearance.
Obligatory
Mandatory for B2B, B2C and B2G.
Authority
SAT – Superintendencia de Administración Tributaria.
Platform
Certified Service Providers (CSP) for large companies
Virtual Agency web platform for small taxpayers.
Format
Local XML.
Storage time
4 years.
Reporting and processes
Reporting
This country has no reporting obligations.
Processes
- The taxpayer issues the document with electronic signature and it is automatically sent to the certifier.
- The certifier receives, validates and authorizes each document, which is automatically sent to the issuer and the SAT.
- The sender delivers the document to the receiver or customer.
- The SAT verifies each electronic tax document and makes it available to the issuer and recipient for consultation and verification.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
https://portal.sat.gob.gt/portal/
Documents
Authorized Electronic Tax Documents (DTE) by the SAT
1. Invoice
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Small Taxpayer Invoice
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Exchange Invoice
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Small Taxpayer Exchange Invoice
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2. Special Invoice
3. Credit Note
4. Debit Note
5. Credit Adjustment Note
6. Receipt
7. Donation Receipt
8. Provisional Invoice (FACP)
9. Specific Invoice (FEPE)
10. Primary Regime Taxpayer Invoice (FARP)
11. Primary Regime Taxpayer Exchange Invoice (FCRP)
12. Livestock Regime Taxpayer Invoice (FPEC)
13. Livestock Regime Taxpayer Exchange Invoice (FCPC)
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