On May 7th, 2018 the Guatemalan Tax Administration Office (SAT for its acronym in Spanish) published the resolution number 13-2018 which authorizes the Online Electronic Invoicing Regime (FEL Regime for its acronym in Spanish).

The resolution introduces innovation as a key aspect of the invoicing systems, as follows:

  1. Implementation of the Tax Electronic Document (DTE for its acronym in Spanish) which includes invoices, credit notes, debit notes, receipts and other accounting documents authorized by the SAT.
  2. Use of electronic signature for the verification and authorization of the DTE by authorized certifiers.
  3. Use of electronic signature for the issuance and cancellation of the DTE by taxpayers.

The Tax Administration Office will define the taxpayers segments and the terms for their incorporation into the FEL Regime and will notify their inclusion in the regimen through an administrative provision. The resolution 13-2018 came into force on May 17th, 2018.