A law aims to provide economic stimulus for the coffee sector but that also includes a variety of tax measures affecting other sectors. The law has established a new regime that will allow exporters to request VAT credit refunds electronically. Exports from Guatemala are zero-rated for VAT purposes, and the new regime will allow exporters of goods and services to request a refund of 100% of the VAT credit for monthly VAT periods that have ended.
Source: Deloitte
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