- Guatemala’s Superintendency of Tax Administration (SAT) has issued a resolution (No. SAT-DSI-863-2023) allowing small taxpayers registered under the VAT regime to request authorization to continue issuing paper invoices after the mandatory adoption of the new online electronic invoice (FEL) regime on 1 July 2023.
- The request can only be made if it is justified and materially impossible for the individual to be incorporated into the FEL regime, and it must be made through the mechanisms established by the SAT.
- The resolution was published in the official gazette on 22 June 2023 and took effect on 23 June 2023.
Source Deloitte
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