E-invoicing in Guatemala

Electronic Invoices [by the initials in Spanish] – FEL – promote greater agility in accounting records and in Guatemala since January 1st, 2023 FEL will be the only means available for the issuance of tax documents. Since July 1st, 2022, all taxpayers of the General VAT Scheme are incorporated, and Small Taxpayers who were not yet registered in the Electronic System will have six more months to join such system, by doing so, paper or physical invoices are eliminated.

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