It is important to note that the opinion does not cover the applicability of the VAT to this type of bill-to ship-to transaction. However, since the goods in question are not located in Guatemala’s national territory, there should be no taxable event for VAT purposes, based on the definition of a “sale” provided in the VAT law (article 2(1) of Decree 27-92, as amended).
Source: Deloitte
