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Regulatory updates - Guatemala

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

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

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

Pagero Regulatory Atlas