Please Try a Different Browser

You are using an outdated browser that is not compatible with our website content. For an optimal viewing experience, please upgrade to Microsoft Edge or view our site on a different browser.

If you choose to continue using this browser, content and functionality will be limited.

country-icon Guatemala


FEL invoice regime exemption for specific ‘small’ taxpayers

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.

Schedule a Free Consultation

Let us show you how we can support your business to send 100% compliant e-invoices in 54 countries. Please provide your details and one of our team will be in touch.

First Name
Last Name
Job Title

By submitting this form, you agree to Tungsten Automation terms of use and privacy policy.*