e-Invoicing in Guatemala

DTEElectronic Tax Document

In Guatemala, the billing system is known as FACE, and involves four elements: The taxpayers issuing the invoices (EFACE), software providers, the Tax Administration (SAT) and e-Invoice generators (GEFACE).

The system started up in 2007 and today has achieved a degree of consolidation in line with the systems implemented by neighboring countries.

Taxpayers must issue monthly billing summaries.

Tax authority: 

SAT - Superintendency of Tax Administration

Mandatory status

Gradual rollout phase depending on company size and sector.

Administrative transactions required

The taxpayer applies to join as an electronic invoicing issuer and hires the services of an accredited SAT GEFACE.

e-Signature

Electronic tax documents do not require e-Signature.

Print format

Standardized, requires CAE representation and GEFACE identification.

Format

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

Fiscal control

Using the Invoice Issuance Authorization Code (CAE), the taxpayer sends the invoice to the GEFACE, which generates their Electronic Tax Document and forwards it to the issuer with its corresponding CAE.

Storage

Mandatory for sender and receiver for a 4-year period.

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