Electronic invoicing in Guatemala will begin with large taxpayers

Electronic invoicing in Guatemala will begin with large taxpayers

02/08/2018

Guatemala’s electronic invoice will be adopted progressively at the start of 2019’s new FEL system.  The tax administration indicated on its website that it will set a deadline by using administrative procedures for when each segment should join the system.

However any taxpayer can join voluntarily at any time. Taxpayers who join voluntarily may continue to use their authorizations for current documents or the FACE System for six months.

As with electronic invoicing in Colombia, Guatemala’s tax administration will select “Special Taxpayers” to be the first taxpayers to mandatorily implement the FEL system of online electronic invoicing as specified in the Frequently Asked Questions on the tax administration’s webpage.  

In the newspaper, the República, Superintendent Abel Cruz Calderón explains that 376 large taxpayers have been notified to adapt their accounting systems to the online electronic invoicing (FEL) system, which will begin operating by the end of 2018.

For now, the notification refers to those taxpayers that are preparing their accounting systems to implement the FEL model by the end of 2018. This way the process will be widespread by 2019. It has been estimated that it will take two years for 100% of taxpayers to adapt to the process.

Taxpayers currently using the FACE System may continue to use this system as long as they are not included in any of the administrative procedures referred to in Article 11 of the tax administration’s agreement SAT 13-2018. Taxpayers using the FACE System may also voluntarily migrate to the new FEL System at any time.

Taxpayers must qualify as issuers in the FEL System. The tax administration will make these mechanisms available for the creation and delivery of the electronic emissions signature certificate.

On the other hand, certifiers must be authorized by the tax administration as a DTE certifier. The authorization must be renewed annually.

How does the electronic invoice function in Guatemala?

  • o The Efaces will generate a file that will be transformed into the required file structured by the certifier.  
  • The certifier verifies that the appropriate rules and validations in the FEL System were applied and applies the advanced electronic signature. It also generates an electronic authorization code that is associated with the document before sending it to the tax administration.
  • Each DTE must be sent to the tax administration and issuer immediately.
  • The tax administration 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.
  • The tax administration issues an acknowledgement receipt to the certifier regardless of whether or not the document was accepted.
  • o The DTE will be delivered to the receiver either in XML format or through a graphic representation such as PDF format.

o The senders and receivers must archive the files in the XML format of the certified DTE for the time established in the tax code. The certifier must archive the certified DTEs and the acknowledgements the tax administration sent.

Electronic invoicing in Guatemala

e-Invoicing Platform

A single solution that lets you issue electronic invoices in any country worldwide

Check the latest news in...

Resources

E-Invoicing with the Public Administration in France
Learn about the public sector fiscal dematerialization project in France.