Covered by Complyance
Guatemala
Americas
E-invoicing
Status
Mandatory
Format
XML DTE (Electronic Tax Document) with advanced electronic signature and authorization code.
Infrastructure
Issued via certified third-party “Certifiers” who validate and sign, then submit to SAT. SAT stores centrally; acknowledgment is issued.
Model
Pre‑clearance certificate-based issuance before delivery.
E-reporting
Status
Reporting is integrated—every DTE submission is recorded in SAT system, eliminating need for separate periodic VAT submissions.
Format
Full invoice data transmitted via XML.
Scope & deadline
Real-time submission; central logging.
More info
Tax authority
Superintendence of Tax Administration (SAT) governs FEL system per Board Agreements 13‑2018 and subsequent resolutions.
Archiving period
XML DTEs and SAT acknowledgments must be retained for 4 years by issuer and recipient. SAT holds copy.
E-signature
Mandatory advanced electronic signature applied by Certifier to each DTE.
Regulation
SAT Board Agreements 13‑2018, DSI‑1240/2021, DSI‑1350/2022; full FEL enforcement from July 2023
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