GUATEMALA
E-INVOICING
Latest update august 8th, 2024
On this page you will learn more on e-invoicing in Guatemala
Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.
Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.
Status: 🟢 Live
Covered by DT: 🟢 Yes
Scope
B2G/B2B/B2C eInvoicing
Adoption timeline
2019 -2023: phased rollout of eInvoicing system based on company size and industry
Model
PRE-CLEARANCE MODEL
Format
Local XML
Archiving
It is mandatory to store invoices for 4 years
External references:
- Tax Authority – SAT – [link]
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