Guatemala includes public sector providers in FEL Online Electronic Invoice schema
The move was determined by the Guatemalan tax authority, La Superintendencia de Administración Tributaria SAT, via Resolution no. SAT-DSI-838-2019 published in the Diario de Centro América newspaper of public record on 12 September.
The new taxpayers called on to sign up to FEL from 13 September 2019, defined under Resolution article 1, are all taxpayers providing individual general services to organizations:
Of the State
Of decentralized and independent organizations including Municipalities
Of entities and businesses with an organizational structure whereby the majority of the capital comprises State contributions
Of any nonprofit that receives, administers, or executes public funds
Of organizations of any type that have fully or partially subsidized resources or State contributions as a revenue stream
Of trusts established with public and social funds
Of other public sector institutions established under article 1, Decree No. 57-92 of the Guatemalan Congress. (“Article 1. Purpose. The buying, selling, and procurement of goods, supplies, works, and services required by State organizations, their decentralized and independent entities, municipalities, and state or municipal public enterprises are subject to this law and its regulations. Donations from people, entities, associations, or other foreign States or Governments made out to the State, its agencies, institutions, or municipalities, are withdrawn jointly by agreement by the parties. If said entities or agencies need to make any contribution they must, with the exception of municipalities, be previously settled with the Ministry of Public Finances. With reference to the matters provided for in international conventions and treaties to which the Republic of Guatemala is a part, the provisions contained in this law and pertinent regulations shall apply in a supplementary fashion so long as they do not contradict them.”)
The inclusion of these new taxpayers is a new step in the mass rollout of e-invoicing in Guatemala which began in 2018 with the publication of the new Online Electronic Invoice (FEL) schema (agreement no. SAT-13-2018). As with other Latin American countries, Guatemala has opted for a progressive e-invoicing rollout plan in which enterprises will be notified of their mandatory inclusion by phases, while at the same time taxpayers can sign up voluntarily if they like.
ONLINE ELECTRONIC INVOICE SCHEMA
Guatemala’s Online Electronic Invoice (FEL) schema covers the issuance, transmission, certification, and preservation by electronic means of invoices, credit and debit notes, receipts, and other documents authorized by the SAT tax authority. The files will be called Electronic Tax Documents (DTE).
Requirements for Invoicing Electronically:
Taxpayers must be qualified as issuers in the FEL schema. SAT will provide them with the mechanisms to create and deliver the digital signature certificate.
On the other hand, certifiers must be SAT-authorized to operate as a DTE certifier.
This authorization must be renewed annually. Senders and receivers must keep the XML files on certified DTEs for the time established in the Tax Code.
For its part, the certifier must keep the certified DTEs and respective acknowledgments sent by the SAT.
Find out more details on the FEL e-invoicing process in our brochure here
EDICOM Global e-Invoicing Platform
You can leverage the EDICOM global e-invoicing platform to invoice electronically in line with FEL requirements automatically, instantly, and securely. Our solution simplifies sending and receiving e-invoices in multinational settings since it is enabled in line with the tax requirements of 70-plus countries. It is the solution for enterprises operating in different markets on the basis of centralized management systems and which must be able to handle these documents in accordance with the laws in force in each country.
EXCERPT: According to resolution SAT-DSI-838-2019 published in the Diario de Central América on 12 September 2019. The new taxpayers that must sign up to the schema will have to invoice electronically from this month on.