In the framework of the EUROsociAL II Program, funded by the European Union, the Superintendence of Tax Administration of Guatemala (SAT) has received from July 15 to 17 2015, a specialized consultancy on electronic invoicing from experts of the tax administration service (SAT) of Mexico.

The electronic invoice is mandatory in Guatemala since 2013 for all individual or legal entities qualified as special taxpayers. With the Directory agreement 08-2011, the Superintendence of Tax Administration established a system of migration to the FACE invoicing system, which was developed in different phases. Adaptation began in January 2012 with the accession of large companies and ended in March 2013, when smaller companies joined the regime. This turned the country into one of the first to start the electronic invoice, along with Mexico or Costa Rica in the region.

Currently, the country is about to issue a new regime of electronic invoicing (so-called 2nd generation electronic invoicing – FACE 2). In this context, the consultancy was conducted by the SAT of Mexico, in order to provide the SAT of Guatemala with feedback on the experience and best practices gathered by this tax administration on the implementation of the Digital Tax Voucher (CFDI) in Mexico. In addition, based on the scope of the implementation of the “2 FACE”, Mexican experts made specific recommendations on the different regimes of taxation that apply in this second phase, on the specific sectors impacted; as well as the identification of areas of opportunity detected, on the main documents of this project. With this new step towards technological modernization, the SAT aims to reduce costs, facilitate the procedures and increase tax control over business operations in the country.

This activity is part of the action of voluntary compliance with tax obligations in the area of public finances of the EUROsociAL II program, funded by the European Union, coordinated by the FIIAPP, in which the State Agency of Tax Administration of Spain (AEAT) and the Inter-American Center of tax administrations (CIAT) act as operational partners.

Group photo.		Experts from SAT of Mexico meeting officials from the Superintendence of Tax Administration of Guatemala.