“Government Agreement No 245-2022” was published in Guatemala’s Official Gazette on 14 October 2022. The Ministry of Finance has amended article 30 of Regulations of the Value Added Tax Law (Government Agreement No 5-2013) and has set new requirements for tax documents, including changes to the legal requirements for invoices, special invoices, invoices of the Simplified Taxation Regimes, and debit and credit notes.
Source: auxadi.com
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