2022 continued rollout of electronic invoicing
2022 will see new categories of businesses being mandated to adopt FEL, the national online electronic invoicing system. The new groups are:
- 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. 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 1 Dec 2021|
|Brazil||2005||Nota Fiscal Electronic NF-e|
|Chile||2001||DTE tax invoice|
|Colombia||Nov 2020||e-invoice CUFE|
|Dominican Republic||2019||Voluntary e-invoicing|
|Ecuador||2014||SFEP VAT e-invoicing|
|El Salvador||2022||2019 pilot of govt pre-clearance model; 2021 completion target|
|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|