Regulatory updates - Guatemala
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Country Specifications
E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
– Certified service providers (PAC) for large companies
– Agencia Virtual web platform for small taxpayers
Mandatory Format:
Local XML
Mandatory for Issuing:
Phased roll-out
Mandatory for Receiving:
Phased roll-out
eSignature:
Mandatory
Archiving Period:
4 years
Archiving Abroad:
Allowed under conditions