Government compliance - Guatemala

The country is currently in a progressive implementation phase based on the size and sector of companies. Guatemala’s tax authority (SAT) has defined the compliance timeline and the taxpayer segments that must comply with the electronic invoicing system (FEL).

• All companies that provide individual services must comply with the FEL system. 
• Companies indicated by the SAT must comply. The SAT will consider the invoicing volume, revenue, economic sector, and special tax regime status, among other criteria. 
• The taxpayer will apply as an electronic invoice issuer in the FEL system and will contract the services of a certifier. The certifiers must register with the SAT to act as a DTE (Documento Tributario Electrnico) certifier. This authorization must be renewed yearly. 
• Digital signatures are mandatory for electronic invoices as an authenticity mechanism. 
• The certifier generates an authorization number and associates it to the document before sending it to the SAT.
• It is regulated and requires the representation of the CAE (Centro Administrativo del Estado) and the identification of the certifier. 
• The SAT will archive all invoices. This does not exempt issuers and recipients from archiving the XML documents for the period established by the tax code. Certifiers are also obligated to archive the XML’s of certified DTEs and their corresponding acknowledgements. 

Our partner integrations ensure that you are compliant with the requirements for e-invoicing in Ecuador.  Our certified partner pulls invoice information from Cloudbeds and allows you to generate compliant invoices within their system that comply with the technical requirements of the SAT including applying the electronic signature.