E-invoicing mandate — Guatemala
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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7/1/2021
Guatemala · between businesses in force unverified
Anyone registering for an economic activity for the first time has, since this date, only the electronic invoicing regime available; other types of document are no longer authorised for new taxable persons.
Legal basis: Acuerdo Gubernativo 5-2013, art. 28 Bis (Neuanmeldungen) · Last reviewed: 10/27/2026 -
7/1/2022
Guatemala · between businesses in force unverified
Guatemala brings existing taxpayers in by tax regime through individual resolutions of the Superintendencia — first the general VAT regime, then the small taxpayers, whose deadline was extended once more in 2023.
Legal basis: SAT, Resolución SAT-DSI-1350-2022 (Pequeños Contribuyentes), verlängert durch SAT-DSI-400-2023 · Last reviewed: 10/27/2026
Platforms and authorities
SAT · FEL · DTE
What Invoiceflair can do — Guatemala
Read and convert only: FEL Guatemala
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.