E-Invoicing In Guetamala
Board Agreement Number SAT-13-2018
SAT – Superintendency of Tax Administration
File structured in XML format, DTE
Online Electronic Invoice Scheme (FEL) is a new way for taxpayers to issue invoices and other electronic tax documents (DTE) safely and with authorization online. The new e-Invoice modality involves issuers, certifiers, recipients, and SAT.
What is the online e-Invoicing process?
- The taxpayer issues the document using an electronic signature, and it is automatically forwarded to the certifier.
- Each document is automatically forwarded to the issuer and the SAT after the certifier receives, validates, and authorizes it.
- The SAT verifies each DTEs and makes it available for consultation and verification to the issuer and receiver.
The taxpayer will have two options for issuing and certifying an electronic invoice once it has been enabled:
- The SAT serves as a certifier through the Virtual Agency.
- Through the use of certifiers (Option for taxpayers with large billing)
Both individuals and businesses must be filed tax returns electronically since 2011.