Mandatory Online Electronic Invoices for remaining VAT registered business extending to 1 July 2023
The remaining small taxpayers now already on the state FEL e-invoicing platform have been given a three-month extension. Guatemala’s Superintendent of Tax Administration (SAT) has moved the registration deadline from 1 April to 1 July 2023.
Phased mandatory FEL adoption between 2020 and 2023
SAT had declared that VAT payers must use the Factura Electrónica en Línea FEL portal to register electronic invoices. Pre-printed paper invoices already in circulation will continue to have effect from 1 July 2023. Other paper invoice will have no effect. Failure to observe this may result in fines and customer not being able to seek VAT credits from supplier invoices.
FEL has now been adopted by most taxpayers, with only around 20,000 businesses needing to migrate on by July 2023. It was first launched in 2020.
FEL covers: Invoice issuance; certification with tax code and electronic signature; transmission to customers; storage. Guatemala operates a decentralised model, with agents or ‘Certifiers’ authorise by SAT. The create the file prior to sending and validating by SAT. The invoice is then sent to the customer.
2022 rollout of electronic invoicing
2022 saw new categories of businesses being mandated to adopt FEL, the national online electronic invoicing system. The new groups were:
- Suppliers to healthcare sector from 1 January;
- Accountancy / audit firms from 1 March; and
- All other businesses that are already mandated to maintain VAT invoice books from 1 July.
Phased rollout of FEL
Guatemala’s Superintendency of Internal Revenue (SAT) completed the introduction of its mandatory online electronic invoicing FEL platform roll out 1 July 2021 for large taxpayers This began in 2019, phasing out the old FACE 2 system, with the introduce of a government pre-approved e-invoice model. Guatemala first introduced e-invoices in 2011.
All invoices above GTQ 2,500 (approx €270 or USD 320) have been obliged to be issued by FEL since 1 April 2021.
Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.
Like Mexico and Peru, an approved e-invoice agent must be appointed – ‘Generador de Facturas Electrónicas’ GFACE. They are responsible for basic validation checks, and transmitting the invoice to SAT and then the customer.
Central and South America e-invoicing
|Country||Date||Comments (click for details)|
|Argentina||2003||e-Factura Electronic Authorization Code system|
|Bolivia||Dec 2021||SFE Pre-clearance model|
|Brazil||2005||Nota Fiscal Electronic NF-e|
|Chile||2001||DTE tax invoice|
|Colombia||Nov 2020||e-invoice CUFE|
|Dominican Republic||2024||Mandatory e-invoicing phased introduction|
|Ecuador||2014||SFEP VAT e-invoicing|
|El Salvador||TBC||Pre-clearance e-invoicing law passed|
|Mexico||2011||Pre-clearance e-invoice CFDI|
|Panama||2021||SFEP VAT e-invoicing with third-party agent required|
|Paraguay||2022||Marangatú, a pre-clearance e-invoice system started 1 Jan 2022|
|Peru||2010||Pre-clearance invoice; requirement for approved e-invoice agent|
|Uruguay||2019||CFE pre-clearnance e-invoicing|