Progress in the development of its electronic platform (referred to as the “Virtual Agency”). Planned changes:
- The “Special Electronic Regime for Tax Credit Refund” – this process allows exporting companies to request refunds through the Virtual Agency of 100% of the remainder of their VAT tax credit for expired monthly periods.
- The “Online Electronic Billing Regime” (FEL) – this is the system established by the SAT for the issuance, transmission, and conservation of electronic tax documents.
Source BDO
Latest Posts in "Guatemala"
- Briefing document & Podcast: E-Invoicing & E-Reporting in Guatemala
- Guatemala Enacts Decree to Streamline and Accelerate Tax Refund Procedures for Taxpayers
- Guatemala Enacts Law to Accelerate and Simplify Tax and VAT Refund Processes
- US Trade Policy Updates: Tariff Changes and Market Access Agreements
- Guatemala Ends VAT Withholding Requirement for Government Funding of School Meal Programs
