Guatemala Introduces New E-Tax Documents for Simplified Tax Regimes
Guatemala’s Superintendency of Tax Administration (SAT) has introduced five new electronic tax documents for businesses operating under the Livestock and Primary tax regimes, as established by Decree No. 31-2024. The decree, published on December 9, 2024, will take effect on April 9, 2025.
New E-Tax Documents in the FEL System
These documents are now part of the Online Electronic Billing Regime (FEL):
- Specific Invoice (FEPE)
- Invoice of the Primary Regime Taxpayer (FARP)
- Primary Regime Taxpayer Exchange Invoice (FCRP)
- Invoice of the Livestock Regime Taxpayer (FPEC)
- Bill of Exchange for Livestock Regime Taxpayers (FCPC)
Businesses registered under FEL—including marketers, collection centers, and intermediaries—must issue invoices through the system. Taxes from these invoices must be paid to SAT within 10 days of the following month.
Taxpayers opting into these regimes will be exempt from VAT on income, as well as from filing monthly, quarterly, or annual VAT and income tax declarations. While the new XSD schemas have been published, further technical updates are still in progress.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
