Guatemala has announced the extension of new obligations to invoice with the Online Electronic Invoicing (FEL) system beginning in April 2021.
The Superintendence of Tax Administration (SAT) has approved a resolution by which additional public suppliers will be incorporated into the FEL system beginning April 1, 2021. Those implicated are public suppliers of goods or services characterized as direct or low-value purchases, as well as companies that manage state resources.
Suppliers of low-value purchases whose turnover does not exceed 2,500 Quetzals are exempt.
Source: Edicom
