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
- Sales Invoice.
- Bill of exchange.
- Small Taxpayer Invoice.
- Small Taxpayers’ Exchange Invoice.
- Special invoice.
- Invoice of the agricultural taxpayer.
- Agricultural Taxpayers’ Exchange Invoice.
- Electronic Invoicing Regime for Small Taxpayers.
- Exchange Invoice Small Taxpayers Electronic Regime.
- Invoice of the Agricultural Taxpayer Electronic Special Regime.
- Exchange Invoice of Agricultural Taxpayers Electronic Special Regime.
- Credit note.
- Charge note.
- Donation receipt.
- Receipt.
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