The Guatemala Tax Authority (SAT) issued a resolution requiring taxpayers belonging to the Small Taxpayer Regime (Sp.: Régimen de Pequeño Contribuyente) to join the FEL e-invoicing regime.
These taxpayers shall implement and start sending electronic tax documents (DTE) according to the FEL regime by 31 March 2023, as per Resolution SAT-DSI-1350-2022.
Therefore, as of 1 April 2023, SAT expects taxpayers from the Small Taxpayer Regime to be issuing and receiving only electronic documents.
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