Guatemala Gets Closer to Migrating to the New E-invoicing System FEL

Guatemala is nearing the completion of its transition to the new electronic invoicing platform known as the Online Electronic Invoicing System (FEL), established by the Superintendency of Tax Administration (SAT).

In Guatemala, the transition from the FACE electronic invoicing system to the Online Electronic Invoicing System – FEL – marks a significant update in tax documentation practices. The shift, which adheres to the Superintendence of Tax Administration (SAT) Board Agreement No. 13-2018, officially took effect on July 1, 2023, making FEL the exclusive system for issuing tax documents for new economic activities. Since 2019, taxpayers have been gradually integrating into the FEL system, either according to SAT's schedule or voluntarily, ahead of their sector's mandatory inclusion.

The FEL system introduces notable changes from the previous FACE model. Key updates include:

• the elimination of the requirement for an invoice copy, 
• the mandatory use of electronic signatures for verifying authenticity,
• the responsibility of the SAT to archive all bills. 

Although SAT handles the storage, issuers, and receivers must retain XML files of certified DTEs and corresponding SAT acknowledgments for the period specified by the Tax Code.

The SAT has also announced revisions to export documentation, introducing new fields for export complements that apply regardless of whether a provisional invoice is issued. A significant development is the Provisional Invoice Complement (FACP), effective from May 31, 2024. The FACP supports export transactions when definitive documentation is not yet available, which is crucial for exporters of perishable goods. However, it does not replace the final Export Invoice required upon the actual delivery of goods.

In addition to the system transition, the SAT has outlined recommendations for issuing DTEs. These include ensuring accurate commercial address information, maintaining the legibility of printed DTEs, and promptly notifying SAT of any certification delays. Furthermore, taxpayers must adhere to specific certification standards and compliance measures, including keeping updated records and utilizing certified entities to validate DTEs. The implementation of a global e-invoicing platform, such as EDICOM, helps manage these requirements internationally, offering automation, centralization, and compliance with local and global standards.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.