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"
- Guatemala Implements Temporary VAT and Fuel-Tax Exemptions with Electronic-Invoice Controls
- Guatemala Introduces Temporary VAT and Fuel-Tax Exemption Through December 2026
- Guatemala Restricts VAT and Customs Treatment of Regional Exports Under the Maquila Regime
- Guatemala Approves New Port Law to Modernize Logistics and Create National Port Authority
- FEL Validations Book V2.1 brings new QR and validation rules














