- Invoices issued to foreign persons that do not have Tax ID, the invoice must be issued with their identification number.
- Is eliminated the provision to issued invoice as Final Consumer” (C.F) in documents that prove the provision of basic services such as consumption of drinking water, electricity and telephony of less than Q. 500.00 quetzals.
- In cases of force majeure and duly justified, SAT may authorize the application of issuance of invoices as “C.F”. progressively, under corresponding mechanisms and deadlines.
Source: ariaslaw.com
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