E-invoicing mandate
E-invoicing in Guatemala
A sourced summary of the structured e-invoicing program in Guatemala. It is a starting point, not a compliance certificate or proof of delivery.
At a glance
- Scope
- Business-to-business
- Status
- In force
- Network or channel
- SAT FEL through an authorized certifier
- Format
- Guatemala electronic tax document (DTE)
What this means for you
SAT currently requires taxpayers affiliated to the general IVA, small-taxpayer, primary and livestock regimes to issue electronic tax documents through FEL. The cohorts entered under separate resolutions, so no single universal start date is asserted.
What FreeBillGen can verify
For eligible saved invoices, FreeBillGen can prepare generic OASIS UBL and UN/CEFACT CII mappings and run its named internal checks. These mappings are not EN 16931, Factur-X, Peppol, national-CIUS or clearance-platform validation. FreeBillGen does not transmit them through a provider network.
Check this route in Invoice PassportOfficial sources used
- Guatemala SAT - Tax-compliance FAQ, FEL scope (opens in a new tab) Source reviewed 2026-08-17
- Guatemala SAT - Factura Electrónica en Línea (opens in a new tab) Source reviewed 2026-08-17
General information only; not legal, tax, accounting, conformance, or delivery-provider advice. Confirm the current scope, technical profile, and channel with the official source or a qualified adviser.