- Guatemala has accelerated digital transformation of its tax administration with emphasis on modernizing processes, facilitating voluntary compliance, and strengthening control mechanisms using data and technology
- The SAT launched SATData in 2025 as a tax statistics platform for data governance and is promoting technological modernization in customs using AI, data mining, and disruptive technologies
- Online Electronic Invoicing has expanded significantly with over 99% of total invoicing done electronically as of 2023, involving about 1,300,000 issuers and more than 7 billion documents issued by August 2025
- The tax authority is implementing automation and daily cross checking of transactional data in near real time to detect discrepancies between declared income and observed financial activity
- Risk based control and smart auditing approaches use statistical models, predictive analysis, and automatic alerts to schedule on site visits and audits more efficiently
Source: bdo.global
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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