Guatemala’s tax administration defines the new online Electronic Invoice Model (FEL)
Guatemala’s tax administration has published the new Online Electronic Invoice schema, called FEL, in agreement 13-2018. FEL’s schema includes the issuance, transmission, certification, and preservation of invoices, credit and debit notes, receipts and other authorized documents. These files will be called Electronic Tax Documents (DTE).
Progressively, the tax administration will define the taxpayer segments and the periods during which they will have to join the FEL schema. However, taxpayers who wish, may request voluntary incorporation.
This model that started in 2007 has undergone changes since the beginning and with this update some relevant developments for electronic invoicing have been introduced.
One of the most important changes is the complete elimination of invoice copies. In other words, one no longer has to send information about the invoice to the GFACE.
On the other hand, it will be mandatory to use electronic signatures on the invoices as a mechanism of authenticity and non-repudiation.
Thirdly, the tax administration announced that it will store all invoices. This does not exempt senders and receivers from keeping the XML code for the term established in the Tax Code. The certifiers must also keep the XML format files of the DTE certificates and the receipts of acknowledgements from the tax administration.
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