From 1 September 2026, Guatemala's SAT will pre-fill tax declarations for 305,000 General Regime taxpayers using FEL e-invoice and customs data.
GUATEMALA · TAXATION
Key Facts
—What happened: From 1 September, Guatemala’s tax agency will pre-fill VAT declarations for the General Regime using electronic-invoice data.
—Who it hits: More than 305,000 taxpayers in the General VAT Regime must now file five forms only through Agencia Virtual.
—How it works: The SAT proposes figures for debits and credits, but the taxpayer reviews, adjusts and stays legally responsible.
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