From January 2023, Guatemala will change its invoice requirements. From 14 January 2023, the term “CF” or “final consumer” can only be used on invoices where the consideration for the supply is less than GTQ 2,500 (USD 320.00).
Essential services (telecommunication services and electricity) will have a threshold of GTQ 500.00.
In cases where the threshold is exceeded and the amount is above GTQ 2,500, invoices must include:
- An identification code (CUI); and
- Tax ID number / PIN (personal identification number) of the seller and buyer.
Source Taxbackinternational
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