Guatemala: The General VAT Regime now requires mandatory electronic invoicing
The Superintendent of Tax Administration, Marco Livio Daz, informed that as of July 1, 2022, taxpayers who are registered in the General VAT Regime must only issue FEL Online Electronic Invoices.
Paper invoices are no longer valid as of July 1
Starting July 1, the general public must only receive FEL documents from obligated taxpayers. Paper invoices (pre-printed) will no longer be accepted and cannot be used for tax credit transactions. They must follow the necessary procedures to issue FEL.
The General VAT System consists of 374,091 taxpayers who have been migrated to FEL, 23,898 of whom lack active invoicing and reporting revenue, for a total of 203,047 pending migration. It is worth mentioning that FEL is now used in 98.23% of all General VAT System invoices.
Source: portal.sat.gob
