A resolution (No. SAT-DSI-1074-2021) from Guatemala’s Superintendency of Tax Administration (SAT) that will require more taxpayers to adopt the new online electronic invoice (FEL) regime was published in the official gazette on 19 October 2021 and will enter into effect on 19 January 2022. The resolution expands the scope of the FEL regime to include certain individuals and legal entities that provide goods or services related to healthcare and social assistance.
The FEL regime was introduced in May 2018 and gradually is being rolled out to groups of taxpayers. Taxpayers also may adopt the FEL regime voluntarily. The regime applies for VAT and income tax purposes, as the invoice the taxpayer is required to issue for any supply of goods or services for VAT purposes also acts as supporting documentation for the deductibility of the expense under the income tax regime.
Source Deloitte
