Guatemala E-Invoicing

Key compliance facts

About Guatemala E-Invoicing

Guatemala's Factura Electrónica en Línea (FEL) system, operated by the Superintendencia de Administración Tributaria (SAT), has been mandatory for special taxpayers since 2013 and has progressively expanded to cover the vast majority of taxpayers. The system uses a clearance model: documents are signed by a certified electronic signature provider (Generador de Firma Electrónica) and validated by SAT before being issued. Each Documento Tributario Electrónico (DTE) receives a unique Authorisation Number from SAT. Document types include facturas, notas de crédito, notas de débito, recibos, invoicing for special regimes, and others. The current scope effectively makes e-invoicing universal across the VAT base.

Implementation Phases

1. ✓

   Special taxpayers mandate

   2013

   FEL becomes mandatory for individuals/entities classified as special taxpayers.

2. ✓

   Progressive expansion

   2018–2024

   Mandate progressively extended to additional taxpayer categories.

Key Compliance Facts

• Operated by SAT under the FEL system
• Format: XML per SAT FEL specifications
• Each DTE signed by certified electronic signature provider
• SAT validates and assigns Authorisation Number before issuance
• Multiple document types: invoices, credit/debit notes, special-regime receipts

Frequently Asked Questions

Topics