Through Government Agreement No. 245-2022, published on October 14th, 2022, in the Official Gazette, amends Article 30 of Value Added Tax Regulation (Government Agreement No. 5-2013), which imposes a new threshold to issue invoices as “Final Consumer” (C.F.) to sales and services no less than Q2,500.00 Quetzals.
Source: ariaslaw.com
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
