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20 December 2018 Guatemalan tax authorities require registration by 31 December 2018 for taxpayers to issue electronic invoices As part of the implementation process of the new Online Electronic Invoice regime (FEL for its Spanish acronym) established in Guatemala through Board of Directors’ Agreement No. 13-2018, the Guatemalan tax authorities have notified several taxpayers that they must register as issuers of electronic tax documents under the FEL regime no later than 31 December 2018. The tax authorities have notified taxpayers that have not complied with the registration requirement that, as of 1 January 2019, their tax documents that were previously authorized by the tax authorities (i.e., invoices and other tax documents issued on paper or other computer systems, and electronic documents issued under the electronic invoice (Factura Electronica (FACE) in Spanish) regime) will no longer be valid. In this sense, taxpayers will only be able to issue tax documents through the FEL regime. To date, Guatemalan tax authorities have authorized four entities with platforms for issuing electronic tax documents as certifiers of electronic tax documents. Taxpayers that have currently valid tax documents and have received a notice from the tax authorities must contact one of the four certifiers to implement the issuance of electronic tax documents through the certifier’s platform. Taxpayers that are unable to comply with the deadline set by the tax authorities should take quick action to inform the tax authorities about the reasons for the delay and should implement solutions before the deadline. Ernst & Young, S.A., Guatemala
Ernst & Young, LLP, Latin American Business Center, New York
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
Document ID: 2018-6558 |
