This affects DTEs of types: RDON, RECI, FACT, and FCAM. Phrases indicating exemption or non-impact by VAT are modified.The Tax Administration, “Superintendencia de Administración Tributaria” (SAT), through the technical documentation of the Online Electronic Invoice Regime in its version 1.7.7, has modified the rules and validations for various types of Electronic Tax Documents (DTE) that exist. New Rules and Validations - Version 1.7.7 SAT seeks to ensure an efficient transition and provide guidance to affected entities during this adaptation process. This change will have a significant impact on the databases of all companies operating in Guatemala, affecting the registration of clients, accounting documents, suppliers and any information associated with the NIT. Likewise, it is foreseen that in 2025, the NIT will include the complete 13 digits of the CUI. It should be noted that the current NITs will remain unchanged. New Rules and Validations - Version 1.7.9įollowing the publication by the SAT of the new Rules and Validations document version 1.7.9.It should be noted as the main novelty that there is a new reason for rejection which would be the following: "The Receiver ID cannot be CF for a special invoice".Īs of October 4, 2023, the "new NITs" assigned will consist of the first 9 digits of the Unique Identification Code (CUI), specifically for Guatemalan individuals and domiciled foreigners. SAT informs that this measure is necessary to ensure greater transparency in the compliance of tax obligations. This change is made in compliance with the provisions of the Online Electronic Invoice Regime according to Board Agreement 13-2018 and its amendments, as well as Article 17 of Decree Number 27-92, Value Added Tax Law. This information must be present both in the XML format file and in the graphic representation (PDF) or in the document printout. The Superintendence of Tax Administration (SAT) of Guatemala has announced a change in the regulations of the Electronic Tax Documents (DTE) of the type Credit Notes and Debit Notes.Īs of March 1, 2023, it is mandatory to include the serial data and number of the document of origin in the complement of references of such DTE. *Update on Electronic Tax Documents (DTE) Invoice, Exchange Invoice, Small taxpayer exchange invoice, Small taxpayer invoice, Special invoice, Credit note, Donation receipt, Receipt.Electronic Tax Documents - DTE'sĮlectronic tax documents are, as the word indicates, documents that accredit a commercial transaction in electronic form. The XML files of the certified DTEs and the corresponding acknowledgments of receipt from SAT must also be kept by the certifiers. The XML file must still be kept by issuers and receivers for the duration specified by the Tax Code despite this. Thirdly, SAT is in charge of keeping all bills on file. On the other hand, the electronic signature will be mandatory in electronic invoices, as a mechanism of authenticity and non-repudiation of the same. In other words, the GFACE is no longer required to receive the invoice data. The removal of the invoice copy entirely. Since its start in 2007, the electronic invoicing model has experienced adjustments.Among the most significant changes from the prior FACE tax system should be noted are the following: Since 2019, taxpayers have been gradually integrating into the new FEL system per the SAT's schedule or voluntarily if they so choose, without having to wait for the date on which their sector is included. On July 1, 2023, the FEL regime will officially become the only one permitted to provide tax documents to individuals who register for the first time to conduct an economic activity. It denotes a change from the FACE model, which was put into place in 2011, to the FEL model. The electronic invoice in Guatemala is advancing in the direction of the model outlined in the SAT Board Agreement number 13-2018 and its revisions.
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