e-Invoicing in Guatemala

DTEElectronic Tax Document

The e-invoice in Guatemala is the digital representation of a type of Electronic Tax Document using the standards set by the Guatemalan tax authority in terms of form and content to grant validity to the document for tax purposes and ensure the integrity, authenticity and non-rejection of the e-document.

Tax authority: 

SAT - Superintendency of Tax Administration

Mandatory status

Companies classed as Special Taxpayers are required to join the e-invoicing regime.

Administrative transactions required

The taxpayer applies to join as an e-invoicing issuer and engages the services of an accredited GEFACE.

e-Signature

Electronic tax documents do not require e-signature.

Print format

There is a standardized format for the printed version of a DTE, which stipulates the need to specifically present the CAE and the identification of the GEFACE contracted.

Format

The DTE consists of an XML file standardized according to the specifications developed by the SAT.

Fiscal control

Implemented through the "Invoice Issuance Authorization Code” (CAE). To obtain this code, the taxpayer transmits the invoice to an authorized GEFACE (Electronic Invoice Generator), which constructs the DTE (Electronic Tax Document) and returns it to the issuer along with its CAE. The GEFACE subsequently submits the document to the SAT. Additionally, the taxpayer must submit a monthly billing report.

Storage

Mandatory for sender and receiver for a 5-year period.

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