Requirement for small taxpayers to issue e-invoices by 31 March 2021
We have previously communicated on the e-invoicing mandate in Guatemala, introduced on 1st July 2022. Guatemalan Tax Administration (Superintendencia de Administración Tributaria, SAT) have now decreed that small taxpayers should also adhere to the e-invoicing regime (Régimen de Factura Electrónica, FEL) by 31 March 2023. The Resolution No. SAT-DSI-1350-2022 will come into effect 3 months after the publishment in Official Gazette No. 85, which was on 17 October 2022.