The Guatemalan tax authority, SAT, has released the following documents:   Delivery Note – Sp.: Nota de Envío: supports the transfer of goods from one place to another. The issuance of this type of document does not replace the obligation of issuing the Electronic Tax Document; Advance Receipt – Sp.: Recibo de Anticipos: supports advanced payments in business operations. This type of document does not replace the obligation of issuing the electronic tax document.   Furthermore, the Advance Receipt can be used in operations related to “Events”, where advance payments are a common practice. SAT released a document called “Institutional...