Guatemala’s e-invoicing and reporting mandates for the hospitality sector. Learn about current and upcoming regulations, along with partner solutions for streamlined compliance.
This is not a legally approved document. We are outlining what our customers do in Guatemala regarding statutory requirements. They may be utilizing Cloudbeds alongside other third-party services to comply with all requisites.
E-Invoicing
Current Mandates
Currently in a progressive implementation phase based on the size and sector of companies. Guatemala tax authority (SAT) has defined the compliance timeline and the taxpayer segments that must comply with the electronic invoicing system (FEL).
- All companies that provide individual services must comply with the FEL system.
- All those indicated by the SAT must comply. The SAT will consider the invoicing volume, revenue, economic sector, and special tax regime status, and other criteria.
- The taxpayer will apply as an electronic invoice issuer in the FEL system and will contract the services of a certifier. The certifiers must register with the SAT to act as a DTE (Documento Tributario Electrnico)certifier. This authorization must be renewed yearly.
- The digital signature is mandatory for electronic invoices as an authenticity mechanism.
- The certifier generates an authorization number and associates it to the document before sending it to the SAT.
- It is regulated and requires the representation of the CAE(Centro Administrativo del Estado) and the identification of the certifier.
- The SAT will archive all invoices. This does not exempt issuers and recipients from archiving the XML documents for the period established by the tax code. Certifiers are also obligated to archive the XML’s of certified DTEs and their corresponding acknowledgments.
Our Partner integrations ensure that you are compliant with the requirements for E-Invoicing in Guatemala. Our certified partner pulls invoice information from Cloudbeds and allows you to generate compliant invoices within their system that comply with the technical requirements of the SAT, including the application of the electronic signature.
Partner Solutions
- Panafacturas (estimated availability by the end of Q4 2024)
Fiscalisation Receipts
Current Mandates:
No current or upcoming mandate.
Statistical Reporting
Current Mandates:
No current or upcoming mandate.
Guest Reporting
Current Mandates:
No current or upcoming mandate.
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