VATupdate

Guatemala’s Ministry of Public Finance amends Value Added Tax Regulations

On 9 January 2023, the Guatemalan Government published Governmental Agreement number 12-2023 (GA 12-2023) in the Official Gazette, amending article 30 of Government Agreement number 5-2013 (GA 12-2013), Regulations of the Value Added Tax (VAT) Law.

Source EY

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