5 Major Developments in Guatemala

5 Major Developments in Guatemala

• What Are Invoicing Requirements for a Foreign Company in Guatemala?

• Deadline extended for small taxpayers to adopt FEL invoice regime

• Tax Administration Extends Deadline for Small Taxpayers to Issue E-Invoices as from 1 July 2023

• Guatemala extends the term of incorporation into the Electronic Invoicing Regime (FEL) to Small Taxpayer Regime

• Small Taxpayers Now Have More Time to Adapt the FEL Invoicing System in Guatemala