Guatemala FEL VAT e-invoicing

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:

1. Suppliers to healthcare sector from 1 January;
2. Accountancy / audit firms from 1 March; and
3. 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.

VAT Calc’s in real-time global Calculator and Auditor  services produce live and accurate tax calculations into your e-invoicing systems.

Central and South America e-invoicing