SAT of Guatemala receives specialized assistance on the implementation of the electronic invoicing in the framework of the collaborative program CIAT – EUROsociAL II

In the framework of the EUROsociAL II program, from June 30 to July 4, 2014 the Superintendency of Tax Administration of Guatemala (SAT) received at its headquarters the Brazilian experts Mr Jesus Eudaldo Almeida and Newton Oller, from the Finance Secretaries of the States of Bahia and São Paulo, respectively, in order to provide a specialized assessment on the topic of electronic invoicing for the Collection and Management Directorate of the SAT.

During the week, the experts presented the experience of Brazil in the implementation and deployment of the electronic invoice, the best practices as well as some negative aspects that were overcome in the process of experimentation of this mechanism. Among many topics were discussed the legal and regulatory aspects governing the electronic invoice and the tools used in the massive control process. At the conclusion of the assistance, the experts presented the recommendations to the authorities of the SAT, who seek to implement the electronic invoicing to improve the quality of information systems and use the electronic invoicing as information source for developing massive control programs, and thus increase the perception of risk by taxpayers; reduce non-compliance with tax and customs; facilitate and promote voluntary compliance with tax obligations; and modernize the system through people, processes, and technologies.

This specialized technical assistance has been developed as a result of the request presented by Guatemala to the EUROsociAL II program, in the framework of the Action “Compliance with the tax obligations” of the “Public Finance” Area, coordinated by the FIIAPP, with AEAT of Spain, IEF of Spain and CIAT as operating partners. In the future, the CIAT will follow, along with the EUROsociAL II program partners, the advances, requests and interests derived from this specialized assistance, in order to progress with new support activities to voluntary compliance.

Opening remarks, by Mr. Omar Franco, Director of Collection and management. Overview of the meeting with the participants.

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