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.

FEL obligations attach to SAT-registered taxpayers documenting Guatemalan-source activity – the sources read show 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.

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.

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.