The Superintendency of Tax Administration (SAT) published on March 31, 2023, the resolution SAT-DSI-400-2023 in which it extends the term of incorporation into the Electronic Invoicing Regime (FEL) to individuals and legal entities that are registered in the Small Taxpayer Regime, who must start with the issuance of their Electronic Tax Documents (DTE) no later than July 1, 2023.
Source: SOVOS
Latest Posts in "Guatemala"
- How the Online Electronic Invoice Regime – FEL of Guatemala works
- New Income Threshold for Small Taxpayers Impacts Consumer Industry Companies’ Tax Strategies
- Guatemala Expands Small Taxpayer Regime: New Income Cap and Benefits for Small Businesses
- Guatemala’s Central Bank Updates VAT Credit Refund Procedures Effective April 2025
- Guatemala has released five new electronic tax documents for simplified tax regimes
