The Factura Electrónica en Lnea FEL portal must be used by VAT payers in order to register electronic invoices, according to the Superintendent of Tax Administration (SAT) of the Central American nation of Guatemala. Pre-printed paper invoices will remain in use starting on April 1, 2023. Any additional paper invoices have no impact. Failure to do so may incur fines and prevent the customer from claiming VAT credits on supplier invoices.
With only over 20,000 enterprises still in need of migration, the majority of taxpayers have now adopted FEL. 2020 saw its initial debut.
FEL includes the following: creating the invoice, certifying it with the tax code and an electronic signature, sending it to the client, and storing it. The decentralized system used in Guatemala is governed by agents, or “Certifiers,” who are authorized by SAT. Prior to mailing and SAT validation, the file must be created. After that, the customer receives the invoice.
Effective date: 1 April 2023