- Guatemala is nearing the completion of its transition to the Online Electronic Invoicing System (FEL), established by the Superintendency of Tax Administration (SAT), replacing the previous FACE electronic invoicing system.
- The FEL system introduces significant changes, such as the elimination of invoice copies, mandatory use of electronic signatures for verification, and the responsibility of SAT to archive all bills. Taxpayers are required to retain XML files and SAT acknowledgments for a specified period.
- The SAT has also made revisions to export documentation, including the introduction of the Provisional Invoice Complement (FACP) for export transactions when definitive documentation is not yet available. Compliance with certification standards and recommendations for issuing Digital Tax Documents (DTEs) is essential for taxpayers, including accurate address information, legibility of printed DTEs, and prompt notification of certification delays.
Source Comarch
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See also
- E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Collection of E-Invoicing Guides – Worldwide – VATupdate
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
