IVA reference data for Guatemala
The country pack stores these date-filtered headline references. They are not a rate decision for a particular product, customer, place of supply or subdivision; check the evidence status and authority links.
- Stored standard reference
- 12%
Identifiers to check in Guatemala
- NIT
- The pack calls the tax identifier NIT. Add the relevant seller or buyer identifier when registration and transaction rules require it.
- Company register
- Superintendencia de Administracion Tributaria (SAT)
Draft defaults for Guatemala
- Reference currency
- GTQ
- Display number format
- 1,234.56 (comma for thousands, point for decimals)
- Display date format
- for example 11/09/2026
Invoice drafting checklist for Guatemala
These are practical prompts for preparing a draft, not a declaration that every field is legally mandatory in every Guatemala transaction. Buyer type, registration, value, supply and document type can change the required fields.
- Seller identity
- Check the legal or trading name, address and identifiers relevant to the seller.
- Buyer identity
- Check which buyer name, address and tax identifiers the transaction requires.
- Document reference
- Use an identifiable invoice number or other reference appropriate to the document type.
- Relevant dates
- Record the issue, supply and payment dates that apply to the transaction.
- Goods or services
- Describe each line and check whether quantity, unit, classification or supply location is needed.
- Tax treatment
- Record the applicable tax basis, rate, amount, exemption or reverse-charge note after verifying it.
- Amounts and currency
- Check line amounts, adjustments, net, tax and payable totals and identify the currency.
- Payment and delivery details
- Add the agreed payment instructions and confirm whether a structured format or delivery channel is required.
E-invoicing in Guatemala
The registry contains an e-invoicing record for Guatemala. Treat it as a research starting point and verify its scope, dates, format and delivery channel from the cited evidence. A generic file export is not proof of national-platform acceptance.
Review the Guatemala e-invoicing record
Guatemala invoice questions
Which invoice details should I check in Guatemala?
Start with seller and buyer identities, document number and dates, line descriptions and amounts, tax treatment, totals, currency and payment details. Whether each field is legally required in Guatemala depends on the parties, supply, registration and document type.
What IVA rate should I use in Guatemala?
The stored Guatemala profile lists 12% as a reference standard IVA rate. It is not a transaction-level calculation; verify the evidence date, category, place of supply and any regional rules before using it.
How do I check e-invoicing in Guatemala?
FreeBillGen has an e-invoicing research record for Guatemala. Verify its buyer scope, thresholds, dates, format and delivery channel against the cited evidence; a generic UBL or CII export is not a validated national profile.