Guatemala
GTGuatemala's tax administration (SAT) runs a national online electronic invoicing regime, Factura Electrónica en Línea (FEL), which covers VAT taxpayers and is not connected to Peppol.
Guide reviewed .
Invoicing and electronic documents
Factura Electrónica en Línea (FEL)
SAT's online electronic invoicing regime. Decreto 4-2019 amended the VAT law and added Article 29 "A" on the use of the FEL regime. FEL is a national system; Peppol plays no part in it.
Electronic tax documents (documentos tributarios electrónicos) under SAT rules · Official source: TADAT (IMF-hosted secretariat) · Guatemala performance assessment report, July 2024
SAT Agencia Virtual and FEL app
SAT's online service channel gives taxpayers access to FEL. Small taxpayers in the simplified VAT regime and the special agricultural regime can file pre-filled VAT returns through the FEL app.
Online portal and mobile application · Official source: TADAT (IMF-hosted secretariat) · Guatemala performance assessment report, July 2024
Factura y Declaración Única Centroamericana (FYDUCA)
The electronic legal document for transfers and acquisitions of freely circulating goods between taxpayers of Guatemala, Honduras and El Salvador, replacing export and import declarations within the customs union.
Electronic regional document · Official source: SAR Honduras · FYDUCA
In Guatemala a tax document is issued through SAT's FEL regime, not exchanged over Peppol. Guatemala has no Peppol Authority, and a Peppol invoice does not replace a FEL document. An implementer must work with SAT's FEL rules and technical specifications. The TADAT assessment confirms that VAT taxpayers have been incorporated into FEL, and the CIAT note on FEL's operation dates its start to November 2018.
SAT's portal (portal.sat.gob.gt) refused automated access during this review, as did other Guatemalan government sites. This guide therefore relies on international assessments rather than SAT's own resolutions. Check the current FEL resolutions, certification arrangements and technical specifications on SAT's portal before relying on any detail.
Legal guide
B2B and B2C · VAT taxpayers
Electronic issuance through FELThe IMF describes SAT's electronic invoice system as mandatory for businesses. SAT's 2024 TADAT assessment reports that the incorporation of VAT taxpayers into FEL was completed in July 2023 and that electronic invoicing is fully implemented. The exact phase dates and the governing SAT resolutions could not be read on SAT's own site during this review.
Official source: IMF · Guatemala 2025 Article IV consultation staff reportFEL phase-in
Phased from 2018SAT's board approved the FEL regime in April 2018. It applies to taxpayers who issue electronic tax documents such as invoices, debit and credit notes and receipts. Voluntary enrolment opened in October 2018, and SAT planned to bring in 370 taxpayers on a mandatory basis in November and December 2018. CIAT reports that FEL went into operation in November 2018.
Official source: CIAT · implementation of Guatemala's FEL regime (October 2018)VAT
Invoice methodVAT is charged at 12% on the sale or transfer of goods. Tax charged on sales is offset against VAT paid on purchases, so the invoice is the basis of the credit.
Official source: PwC Worldwide Tax Summaries (secondary source) · Guatemala other taxesIntra-regional trade
FYDUCA for goods in free circulationTransfers of freely circulating goods between taxpayers in Guatemala, Honduras and El Salvador are documented with the FYDUCA rather than with export and import declarations.
Official source: SAR Honduras · FYDUCA
Timeline
-
SAT's organic law in force
Decreto 1-98 established the Superintendencia de Administración Tributaria, the authority that later created and runs FEL.
Official source: TADAT (IMF-hosted secretariat) · Guatemala performance assessment report, July 2024
Peppol in Guatemala
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.