Resolution No. SAT-DSI-863-2023, issued by the Superintendency of Tax Administration in Guatemala (SAT), has confirmed that specific categorised ‘small’ taxpayers registered under the VAT regime can request authorisation to issue paper invoices, even though e-invoicing obligations come into effect from 1 July 2023, via the FEL regime. This was published in the Official Gazette in June 2023.

This does come with some caveats, however. Small taxpayers must be able to demonstrate a justifiable reason as to why they should be precluded from e-invoicing obligations.