PageroFEL - the new and only e-invoicing regime in Guatemala
|Guatemala
The e-invoicing model is delegated pre-clearance similar to the one in Mexico.
Who is in scope?
Only companies that previously were under the FACE regime and others notified by SAT (tax administration) are obliged to issue e-documents. It is voluntary for the rest of the taxpayers to join the FEL regime and become issuers and recipients of electronic invoices.
