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Changes to VAT regulation in order to issue invoices as “final consumer”

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

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