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Special electronic regime makes VAT credit refunds easier for qualifying exporters

Guatemala’s Superintendency for Tax Administration (SAT) reported on 17 May 2021 that, as at 30 April 2021, 62 exporters had registered for the special electronic regime for VAT credit refunds. Under this regime, certain companies that have accumulated VAT credits as a result of their export operations may file an electronic refund application instead of manually filing a hard copy form.

Source: Deloitte

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