Guatemala’s Superintendency of Tax Administration (SAT) issued a statement on 18 October 2021 informing exporters with certain outstanding customs declarations that, as from 19 October 2021, they may not make exports using the simplified customs declaration for goods (DUCA class 11) but instead must use the general customs declaration (DUCA class 10) until they regularize their situation.
Source Deloitte
Latest Posts in "Guatemala"
- US Trade Policy Updates: Tariff Changes and Market Access Agreements
- Guatemala Ends VAT Withholding Requirement for Government Funding of School Meal Programs
- Guatemala’s Digital Tax Administration Transformation: Modernization, Compliance, and Technology Trends
- How the Online Electronic Invoice Regime – FEL of Guatemala works
- New Income Threshold for Small Taxpayers Impacts Consumer Industry Companies’ Tax Strategies













