Guatemala has released five new electronic tax documents for simplified tax regimes

• The Superintendency of Tax Administration (SAT) introduced new electronic tax documents for the “Livestock” and “Primary” tax regimes under Decree No. 31-2024, effective from April 9, 2025.
• These documents, part of the Online Electronic Billing Regime (FEL), include various specific invoices for taxpayers in the agricultural and handicrafts sectors.
• Taxpayers in these regimes are exempt from paying VAT on income obtained under the regimes and from filing monthly, quarterly, or annual tax declarations.

Source

• Pagero
• Decree 31-2024

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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
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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