- Guatemala’s Central Bank updated procedures for VAT credit refund requests by exporters.
- From 7 April 2025, requests for refunds under general, optional, and special electronic regimes require a formal written request to the General Manager of BANGUAT.
- The fourth VAT credit refund regime continues using form SAT-2062.
- Exporters with SAT approval or court judgment must submit a written request for funds to be credited.
- Required information includes SAT resolution number and date, authorized refund amount, case file number, authorized period, and bank account details.
- The request must specify the regime under which the VAT credit refund was obtained.
- No regime specification is needed for adjustments or late payment interest.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
