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.
