Guatemala’s Superintendency of Tax Administration (SAT) issued a statement on 18 October 2021 informing exporters with certain outstanding customs declarations that, as from 19 October 2021, they may not make exports using the simplified customs declaration for goods (DUCA class 11) but instead must use the general customs declaration (DUCA class 10) until they regularize their situation.
Source Deloitte
Latest Posts in "Guatemala"
- Guatemala Restricts VAT and Customs Treatment of Regional Exports Under the Maquila Regime
- Guatemala Approves New Port Law to Modernize Logistics and Create National Port Authority
- FEL Validations Book V2.1 brings new QR and validation rules
- Briefing document & Podcast: E-Invoicing & E-Reporting in Guatemala
- Guatemala Enacts Decree to Streamline and Accelerate Tax Refund Procedures for Taxpayers














