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Guatemala Introduces New Electronic Tax Documents 

07/04/2020

The Guatemalan Superintendence of Tax Administration (SAT) announced that as of March 2020 declaring new electronic tax documents (Documentos Tributarios Electrónicos, or DTE) is mandatory. It also announced changes to regulations and certification procedures in its e-invoicing system (Factura Electrónica en Línea, or FEL) and to its main electronic tax document system.

New types of electronic tax documents

The new document types to be added in accordance with the provisions of Decree 7-2019, Tax Simplification, Updating and Incorporation Law are as follows:

The types of electronic tax documents introduced for agricultural taxpayers are as follows:

  • FACA. Factura contribuyente agropecuario. An invoice issued by agricultural taxpayers affiliated with the Special System for Agricultural Enterprises.
  • FCCA. Factura cambiaria contribuyente agropecuario. A document issued by sellers of goods affiliated with Special System for Agricultural Enterprises. The buyer duly accepts and returns it, and must pay the amount accorded on the due date. It’s a negotiable instrument for the seller.
  • FAAE. Factura contribuyente agropecuario Régimen Electrónico Especial. A document issued by taxpayers affiliated with Special Electronic System for Agricultural Enterprises.
  • FCAE. Factura cambiaria contribuyente agropecuario Régimen Electrónico Especial. A document issued by sellers of goods affiliated with Special Electronic System for Agricultural Enterprises. The buyer duly accepts and returns it, and must pay the amount accorded on the due date. It’s a negotiable instrument for the seller.

For small businesses:

  • FAPE. Factura pequeño Contribuyente Régimen Electrónico. A document issued by taxpayers affiliated with Electronic System for Small Businesses.
  • FCPE. Factura Cambiaria pequeño Contribuyente Régimen Electrónico. A document issued by sellers of goods affiliated with Electronic System for Small Businesses. The buyer duly accepts and returns it, and must pay the amount accorded on the due date. It’s a negotiable instrument for the seller.

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