Electronic Invoicing in Guatemala

Mandatory Use

The obligation to use electronic invoicing in Guatemala is determined by the SAT, which defines the criteria for incorporating taxpayers into the FEL system. These criteria include: Volume of invoices issued, level of gross billed income, economic ties with other taxpayers, registration in special regimes, or other relevant economic or tax factors. 

It is important to note that, currently, providers of General Individual Services have been required to adhere to the FEL system since the resolution of September 2019. 

The SAT continues to expand the scope of the FEL system to other sectors and segments of taxpayers, based on the economic characteristics and technological adoption capacities of each group. 

Invoice Format

Electronic invoices in the FEL system are issued in a structured XML file format, which complies with international standards to ensure system interoperability. 

The XML format includes all the required data by the SAT, such as; information about the issuer and recipient, transaction details: goods or services, quantities, prices, applicable taxes, etc., as well as the authorization number of the document assigned by the certifier or the issuer’s electronic signature. 

Electronic Signature

The electronic signature is a mandatory element in electronic invoices issued under the FEL system.

The electronic signature must be generated using a certificate issued by a certification authority which has been authorized by the SAT. This ensures the document meets the required security standards.

Archiving

The archiving of electronic invoices is a shared responsibility between taxpayers, certifiers, and the SAT. 

All Electronic Tax Documents, or DTE’s, sent and received must be kept for a minimum 5-year period, as established by tax regulations in Guatemala. 

This archiving requirement applies to both issuers and recipients of electronic invoices, with the goal of ensuring the traceability of commercial transactions and facilitating tax audits that may be conducted by the Superintendency of Tax Administration (SAT).

Fiscal Control

Fiscal control in the FEL system is carried out through the certification process of electronic invoices.
 
The certifier assigns a unique authorization number to each invoice, validating its compliance with technical and legal requirements. Once validated and authorized, the invoice is then sent to the SAT, which stores the document in its own system to guarantee the traceability of transactions. 

Print format

The printable format of electronic invoices in Guatemala follows a standardized model, meaning it must comply with certain standardized requirements established by the Superintendency of Tax Administration (SAT). 

One of the key elements that the printed version of the electronic invoice must include is the representation of the Electronic Authorization Code (CAE). The Electronic Authorization Code (CAE) is a unique identifier assigned to each Electronic Tax Document (DTE) after its validation by an Authorized Certifier. This code acts as proof that the invoice has been correctly processed and has received the corresponding authorization.