< Back to E-Invoicing Overview
Guatemala has adopted a mandatory e-invoicing system to modernize its tax administration, enhance compliance, and reduce fraud. The country’s electronic invoicing framework ensures real-time tax reporting, integrating businesses directly with the national tax authority. The government has mandated e-invoicing for all businesses, with phased implementation based on company size and sector.
Regulatory authority
The Superintendency of Tax Administration (SAT) oversees Guatemala’s e-invoicing system.
E-invoicing requirements
Since 2021, all large taxpayers must issue e-invoices through the national system. The government has set a timeline to gradually expand mandatory adoption to all businesses by 2025.
Accepted invoice formats
Invoices must be issued in FEL XML format, aligning with Guatemala’s digital tax reporting standards.
Transmission channels
Invoices must be submitted via the SAT’s electronic invoicing system, FEL (Factura Electrónica en Línea).
Digital signatures
Digital signatures are required to ensure invoice authenticity and prevent fraud.
Archiving requirements
Invoices must be archived for five years in compliance with tax regulations.
How B2B e-invoicing works in Guatemala
Businesses generate invoices in FEL XML format and submit them via the SAT system for real-time validation before issuing them to recipients.
How B2G e-invoicing works in Guatemala
Invoices must be submitted through the FEL platform, validated by public authorities, and archived for five years.
Ready to get started?
Schedule a consultation to explore the benefits of e-invoicing.
