Decree 31-2024: Changes to electronic invoicing for the primary production and agricultural sector in Guatemala
Decree 31-2024 establishes a legal framework to integrate the primary production and agricultural sector through special regimes that facilitate taxation for small producers and traders. This law introduces changes to the Electronic Tax Documents (DTE), validations, and specific rules for different taxpayer regimes.
- Implementation of the FEL System: Guatemala’s electronic invoicing operates under the Online Electronic Invoicing System (FEL), mandated by the Superintendence of Tax Administration (SAT). The system requires the issuance of Electronic Tax Documents (DTE) that must be generated, signed, and validated electronically, aimed at modernizing tax management and enhancing transparency in commercial transactions.
- Evolution from FACE to FEL: The transition from the earlier FACE system to the FEL system began in 2011, with a full implementation deadline of July 1, 2023. Key changes include the elimination of invoice copies, mandatory electronic signatures for authenticity, and centralized storage of electronic invoices by SAT, while issuers retain XML files for compliance.
- Mandatory Compliance for Specific Taxpayers: The FEL system is compulsory for designated taxpayers, including special and large regional taxpayers and government suppliers. Taxpayers must meet various requirements, including registration for VAT, maintaining an active business status, and utilizing authorized certifying entities to ensure compliance with the FEL regulations.
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
