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E-Invoicing & ViDA Mandate Tracker
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GT
Guatemala e-invoicing
Americas · Clearance (certifier + SAT)
Last updated September 7, 2026
A stable clearance regime under Acuerdo de Directorio SAT 13-2018. The most recent change: Decreto 31-2024 (in force 9 Apr 2025) added five FEL document types for the simplified primary-sector and livestock regimes. No new mandate dates are pending.
Live now
Applies to
B2B, B2C, B2G
July 1, 2023
Next phase deadline
FEL for all VAT taxpayers since Jul 2023
Does this apply to me?
Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.
Roughly how big is the business?
Is your business established in Guatemala – a company, branch, or fixed establishment there?
Not in scope for Guatemala
With no establishment and no NIT, the FEL system does not reach you – imports are documented on the buyer's side. Revisit if you set up locally or register with the SAT.
Registered without establishment – usually outside FEL
FEL obligations attach to SAT-registered taxpayers documenting Guatemalan-source activity – published guidance shows no separate e-invoicing regime for non-resident digital-service providers. But a NIT registration with local activity can carry issuer duties like any resident's. Confirm your register status with the SAT before relying on an exemption.
In scope – via certifier or Agencia Virtual
Small taxpayers issue FEL like everyone else – there is no size-based exemption for VAT-registered businesses. The SAT's free Agencia Virtual covers low-volume issuers, and Decreto 31-2024 (in force 9 April 2025) added FEL document types for the simplified primary-sector and livestock regimes.
In scope – FEL is business as usual
Every VAT-registered taxpayer has issued FEL documents since 1 July 2023, certified through SAT-authorised certificadores and carrying a SAT authorisation UUID. No new mandate dates are pending – the work is operational: certifier contracts, the four-year archive and contingency issuing. A document without SAT authorisation is not a valid invoice.
Phases & who's affected when
A single date hides the rollout. Here's the full sequence.
2019–2022
Phased rollout by taxpayer segment
FEL introduced under Acuerdo de Directorio SAT 13-2018; segments migrated by SAT resolution, with new registrants issuing FEL from 2021.
Done
1 July 2023
All VAT-registered taxpayers
FEL became universal – certified XML with a SAT authorisation UUID, issued through authorised certificadores or the Agencia Virtual.
Done
9 April 2025
Simplified primary-sector and livestock regimes
Decreto 31-2024 in force – five new FEL document types for the special regimes.
Done
The technical facts
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B, B2C, B2G
Model
Clearance (certifier + SAT)
Formats
FEL XML (GTDocumento with SAT UUID)
Region
Americas
STATUS
Live now
Scope
All VAT-registered taxpayers since 1 Jul 2023 (phased from 2019; new registrants from 2021). Documents are certified by SAT-authorised certificadores – or the Agencia Virtual for small issuers – and carry a SAT authorisation UUID. Four-year archive.
Penalties & grace period
Sanctions under Código Tributario art. 94 (no consolidated amounts published). A document without SAT authorisation is not a valid invoice.
Frequently asked questions
What is the e-invoicing mandate in Guatemala?
A stable clearance regime under Acuerdo de Directorio SAT 13-2018. The most recent change: Decreto 31-2024 (in force 9 Apr 2025) added five FEL document types for the simplified primary-sector and livestock regimes. No new mandate dates are pending.
When does e-invoicing become mandatory in Guatemala?
Status: Live now. Next key date: FEL for all VAT taxpayers since Jul 2023 (July 1, 2023).
Who has to comply with e-invoicing in Guatemala?
All VAT-registered taxpayers since 1 Jul 2023 (phased from 2019; new registrants from 2021). Documents are certified by SAT-authorised certificadores – or the Agencia Virtual for small issuers – and carry a SAT authorisation UUID. Four-year archive.
Which e-invoice format is required in Guatemala?
FEL XML (GTDocumento with SAT UUID). Model: Clearance (certifier + SAT).
What are the penalties for non-compliance in Guatemala?
Sanctions under Código Tributario art. 94 (no consolidated amounts published). A document without SAT authorisation is not a valid invoice.
Latest e-invoicing coverage – Guatemala
News, guides and rulings tagged for this country.
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