How does invoicing work in Guatemala?
In 2018, Guatemala introduced a new online electronic invoicing system, known as “FEL” for its Spanish acronym, as mandatory for all Guatemalan taxpayers, including foreign companies operating in the country. This new process has been set up for taxpayers to securely issue invoices and other electronic tax documents (ETD) using online authorization.
To use FEL, you will need to register yourself within the Superintendency of Tax Administration (SAT), with the process requiring you or someone who represents you to be proficient in Spanish.
As a business based in Guatemala, you will be issued a VAT number and be obliged to submit periodic VAT reports, with submissions usually due on a monthly basis.
Source Bizlatinhub
