“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
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
