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COUNTRY E-INVOICING GUIDE

E-invoicing in Guatemala

Guatemala employs the FEL system (“Factura Electrónica en Línea”), replacing the FACE system. FEL became mandatory for designated taxpayers and government suppliers from 1 July 2023, spanning B2G, B2B, and B2C activities with certified validation, digital signatures, and centralized storage.

Overall mandate status
Mandatory
Tax authority
Superintendence of Tax Administration (SAT) governs FEL system per Board Agreements 13‑2018 and subsequent resolutions.
Last updated
29 Jul 2025Taken from government sites
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Guatemala · AmericasView on global map

Requirements at a glance

B2G
Mandatory
B2B
Mandatory
B2C
Mandatory
MODELNot confirmed
PLATFORM & FORMATCertifying entities sign and forward; SAT processes and issues acknowledgment. Issuers also keep certified XML. · Local XML DTE with electronic signature via certifier; multiple document types supported (invoice, credit, debit, export, others).
ARCHIVINGXML DTEs and SAT acknowledgments must be retained for 4 years by issuer and recipient. SAT holds copy.

Country overview

Guatemala employs the FEL system (“Factura Electrónica en Línea”), replacing the FACE system. FEL became mandatory for designated taxpayers and government suppliers from 1 July 2023, spanning B2G, B2B, and B2C activities with certified validation, digital signatures, and centralized storage.

Legal basis

Legislation
SAT Board Agreements 13‑2018, DSI‑1240/2021, DSI‑1350/2022; full FEL enforcement from July 2023
Authority
Superintendence of Tax Administration (SAT) governs FEL system per Board Agreements 13‑2018 and subsequent resolutions.

Requirements by transaction type

Requirement statusMandatory
Invoice format
Local XML DTE with electronic signature via certifier; multiple document types supported (invoice, credit, debit, export, others).
Submission or exchange
Certifying entities sign and forward; SAT processes and issues acknowledgment. Issuers also keep certified XML.
Scope, model and deadlines
Pre‑clearance; SAT must accept before legal issuance; rejection must be corrected.
Not yet available: Transmission path, Real-time authority visibility, Credit notes and corrections

Key dates and implementation phases

Only dates from the country data are shown. Each milestone is labelled Confirmed, Proposed, or Pending confirmation.

No verified dates are available for Guatemala yet.

Technical requirements

Local XML DTE with electronic signature via certifier; multiple document types supported (invoice, credit, debit, export, others).

Latest updates for Guatemala

No updates have been published for this country yet.View all regulatory updates

Related countries

Same region: Americas
ArgentinaMandatoryView requirementsBoliviaMandatoryView requirementsBrazilMandatoryView requirementsCanadaMandatoryView requirements

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Our team can review the markets you operate in, the invoicing systems you use, and what integration your setup would require — and confirm what applies to Guatemala.

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