author_pagero
Pagero

Share This Article

Guatemala has released five new electronic tax documents for simplified tax regimes

11 March 2025
Guatemala

The SAT released new electronic tax documents to document operations carried out by the taxpayers of the new simplified regimes, "Livestock" and "Primary", as established under Decree 31-2024, containing the Law for the Integration of the Primary and Agricultural Productive Sector.   The Law applies to certain individuals and legal entities that conduct economic activities in the agricultural and handicrafts sectors. It was published in the official gazette on December 9, 2024, and will enter into force on April 9, 2025.   Accordingly, new documents were incorporated into the Online Electronic Billing Regime (FEL), including: Specific Invoice (FEPE); Invoice of...