e-Invoicing in Guatemala

DTEElectronic Tax Document

Guatemala’s FEL schema is the billing system that emerged as FACE and four elements intervene:  the taxpayers that issue the invoices (EFACE), the software suppliers, the Tax Administration Superintendency (SAT) and the electronic invoice generators (GEFACE). It started in 2007 and has continued its evolution until now in 2018. The SAT defines the new Online Electronic Invoice (FEL) model.

The FEL Regimen includes the issuance, transmission, certification, and preservation of invoices, credit and debit notes, receipts and other authorized documents. These files will be called Electronic Tax Documents (DTEs).

Tax authority: 

SAT - Superintendency of Tax Administration

Mandatory status

The SAT will progressively define the taxpayer segments and the periods in which they will have to join the new FEL regimen. However, taxpayers may voluntarily request to join the regimen if they desire.

Administrative transactions required

Taxpayers must qualify as issuers in the FEL regimen. The SAT will make these mechanisms available for the creation and delivery of the electronic emissions signature certificates.

On the other hand, certifiers must be authorized before the SAT to operate as a DTE certifier. This authorization must be renewed annually.

e-Signature

The electronic signature will be required on electronic invoices as a mechanism of authenticity and non-repudiation and the certifier will apply it to the documents.

Print format

The DTE will be delivered to the recipient either in XML format, by means of a graphic representation or in PDF format. The FEL schema is made up of an XML file according to the specifications developed by the SAT.

Format

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

Fiscal control

The authorized certifiers verify that the valid rules and validations were applied in the FEL regimen and apply the advanced electronic signature. This generates an Electronic Authorization Code that is associated with the document before it’s sent to the SAT.

The SAT performs the necessary validations to verify that the document complies with the rules and characteristics that guarantee the authenticity, integrity, format and legally established requirements.

Storage

Storage is mandatory for the issuer and receiver for four years. Issuers and receivers must keep the files in the XML format of the certified DTEs. The certifier must keep the certified DTEs and the respective acknowledgements sent by the SAT.

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