Mandatory Online Electronic Invoices for remaining VAT registered business extending to 1 July 2023 The remaining small taxpayers now already on the state FEL e-invoicing platform have been given a three-month extension. Guatemala’s Superintendent of Tax Administration (SAT) has moved the registration deadline from 1
2022 continued rollout of electronic invoicing 2022 will see new categories of businesses being mandated to adopt FEL, the national online electronic invoicing system. The new groups are: Suppliers to healthcare sector from 1 January; Accountancy / audit firms from 1 March; and All other
Guatemala to adopt Brazilian and Chilean platform for non-resident digital service providers The Guatemalan Superintendency of Tax Administration (SAT) has proposed a voluntary regime for non-resident providers and marketplaces for digital services to register and report Value Added Tax. The current standard VAT rate is
