Guatemala: Mandatory Electronic Tax Documents for Small Taxpayers Regime

Maria del Carmen
January 16, 2023

The Superintendence of Tax Administration of the Government of Guatemala published Resolution Number SAT-DSI-1350-2022, through which informs that no later than March 31, 2023, all legal entities and individuals that are registered in the Small Taxpayers Regime must start issuing their DTE (Electronic Tax Documents) and must apply the provisions established for that regime.

It also indicates that after March 31, 2023, the invoices without NIT (Tax Identification Number) and name of the recipient in blank will be without effect, making the FEL regime (Electronic Invoice) the only way for the issuance of tax documents.

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Author

Maria del Carmen

Maria del Carmen is a regulatory counsel at Sovos. Based in Chile and originally from Mexico, she obtained a Law Degree and a specialization degree in Tax Law in her home country. She also has a Master’s degree in Tax Law from the Panamerican University Mexico, and an International Tax Law Diploma with ITAM and Duke University. Having worked in the SAT for seven years, and in the Pemex tax team, she has gained extensive experience of tax regimes across Latin America.
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