As part of the 2021-2025 institutional strategic plan of Guatemala’s Superintendency of Tax Administration (SAT), which seeks to facilitate taxpayers’ compliance and payment of their tax obligations, the SAT recently announced that as from 1 January 2023, the electronic tax book (LET) system will be available for use by taxpayers registered under the general regime for VAT. The system will allow taxpayers to generate the book of purchases and services received and the book of sales and/or services provided to individuals and/or legal entities. The SAT also published a manual for the electronic tax book system, which covers the relevant requirements, objectives of the use of the system, and steps for generating reports.
Source Deloitte
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