Guatemala Extends the List of Companies Required to Invoice with the FEL System Beginning in 2021
New companies are being incorporated into Guatemala's Online Electronic Invoicing (FEL) system. The Superintendence of Tax Administration (SAT) has passed recent resolutions stating that as of January 1, 2021, taxpayers who invoice public entities or companies that manage state resources, and those using FACE Electronic Invoicing, must transition to the FEL system.
As established by the Agreement of the SAT Board of Directors no. 13-2018, new issuers of electronic tax documents are incorporated by administrative provision. The directive defines the segments of taxpayers affected and deadlines for their incorporation.
The new obligated parties, as specified in SAT Resolution 639, are: "Taxpayers who provide technical services to state agencies, municipalities, decentralized and autonomous entities and other entities that make up the Public Sector, including their businesses and nonprofit organizations that receive or manage state resources.”
Also obligated are taxpayers currently using FACE Electronic Invoicing, "for the authorization, issuance, transmission, conservation, storage and control of invoices, special invoices, credit notes, debit notes, and other tax documents issued by electronic means, including those that have the option of electronic receipt.”
Both resolutions will come into effect on October 29, 2020 and the currently authorized documents will be valid only until December 31, 2020. After that date, the FEL system will be the only accepted means of issuing tax documents.
Preparing to work with the FEL system
Whether by administrative provision or voluntarily, the Online Electronic Invoicing system is becoming widespread in Guatemala. The full transition from the FACE model to the FEL model is scheduled for July 1, 2021. As of that date the FEL system will be the only acceptable means to issue tax documents for businesses registering their economic activity for the first time.
For those taxpayers required to migrate to the FEL system or preparing to do so under the new directive, the EDICOM International eInvoicing Platform accompanies businesses transitioning to the new electronic invoicing system or joining for the first time.
The invoicing system in Guatemala regularly experiences changes. EDICOM's solution ensures that taxpaying companies comply with the new requirements without interfering with their legal or technical operations. EDICOM solutions are constantly updated according to the rules and regulations in operating countries. Any change or modification made to technical or legal requirements is implemented immediately and transparently, without affecting companies’ daily business activity.