Countries often accommodate different invoice types for different scenarios. Typically, this is most frequently seen in the form of ‘standard’ invoices, credit and debit notes and simplified invoices. However, in line with a more granular approach, specific countries are introducing more niche invoice formats for bespoke scenarios.

Brazil is a good example of this. Brazil hosts different invoice formats for some specific services. Guatemala’s e-invoicing system also follows a similar trajectory. The new technical annex, version 1.7.69, currently in draft form, has introduced a new document type: the ‘Provisional Invoice’ (FACP). This document type accommodates scenarios where export transactions are made when the exportation is not available, hence accommodating a provisional scenario.

There are still outstanding questions around which taxpayers come into scope, and when the new document type will become effective. These are expected to be answered in later provisions released by the Guatemalan government.