Covered by Complyance

Guatemala

Covered by Complyance

Americas

E-invoicing

Status

Mandatory

Format

XML DTE (Electronic Tax Document) with advanced electronic signature and authorization code.

Infrastructure

Issued via certified third-party “Certifiers” who validate and sign, then submit to SAT. SAT stores centrally; acknowledgment is issued.

Model

Pre‑clearance certificate-based issuance before delivery.

E-reporting

Status

Reporting is integrated—every DTE submission is recorded in SAT system, eliminating need for separate periodic VAT submissions.

Format

Full invoice data transmitted via XML.

Scope & deadline

Real-time submission; central logging.

More info

Guatemala employs the FEL system (“Factura Electrónica en Línea”), replacing the FACE system. FEL became mandatory for designated taxpayers and government suppliers from 1 July 2023, spanning B2G, B2B, and B2C activities with certified validation, digital signatures, and centralized storage.

Tax authority

Superintendence of Tax Administration (SAT) governs FEL system per Board Agreements 13‑2018 and subsequent resolutions.

Archiving period

XML DTEs and SAT acknowledgments must be retained for 4 years by issuer and recipient. SAT holds copy.

E-signature

Mandatory advanced electronic signature applied by Certifier to each DTE.

Regulation

SAT Board Agreements 13‑2018, DSI‑1240/2021, DSI‑1350/2022; full FEL enforcement from July 2023

Note

We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

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