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Guatemala e-Invoicing

Updated 2 March 2026

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  • Mandates
  • Penalties & Compliance
  • Technical
  • SAF-T
  • Timeline
  • FAQ
  • Sources
B2B e-Invoicing
mandatory
since 1 July 2022
B2G e-Invoicing
mandatory
since 1 July 2022
Next deadline
None announced
Formats
XML (FEL DTE schema)
PDF visualization with QR

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B2B
mandatory
since 1 July 2022
Mandatory issuance of Factura Electrónica en Línea (FEL) for all taxpayers, cleared in real time by the Superintendencia de Administración Tributaria (SAT) under Acuerdo de Directorio 13-2018 . Each Documento Tributario Electrónico (DTE) is signed by a SAT-certified Certifier and given a unique authorization number.
B2C
mandatory
since 1 July 2022
All B2C transactions must produce a FEL Documento Tributario Electrónico cleared by SAT, with QR-coded buyer verification supported through the SAT FEL mobile application .
B2G
mandatory
since 1 July 2022
Public bodies require a cleared FEL DTE for all supplier payments, in line with Acuerdo de Directorio 13-2018 .

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Penalties

Failure to Issue or Clear FEL DTE
Failure to issue or clear a FEL DTE attracts financial penalties under the Tax Code, with denial of input VAT deduction for the buyer in line with Acuerdo de Directorio 13-2018 .

Standards:

SAT FEL standard

Supported Formats:

XML (FEL DTE schema)
PDF visualization with QR

Clearance Model:

Real-time clearance via SAT-certified Certifiers (Certificadores): each Documento Tributario Electrónico is signed by the supplier, transmitted to a Certifier and to SAT for validation, returned with an authorization number, and only then delivered to the buyer.

Archiving Requirements:

4 years retention required by the Tax Code; FEL DTEs archived by both supplier and SAT through the certification network

N/A

Acuerdo de Directorio 13-2018 Establishes FEL
21 September 2018
Legislative
SAT issued Acuerdo de Directorio 13-2018 establishing the Factura Electrónica en Línea (FEL) framework with real-time clearance via certified Certifiers.
FEL Voluntary Phase Begins
1 January 2019
B2B
SAT launched the voluntary phase of FEL and progressively onboarded large taxpayers, supported by the public technical presentation and the FEL technical services document .
FEL Mandatory for All Taxpayers
1 July 2022
general
Following successive expansion resolutions, FEL became mandatory for all taxpayers, with the SAT FEL mobile app supporting consumer-side verification of cleared invoices.

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Frequently asked questions about e-Invoicing in Guatemala

Yes, e-Invoicing is mandatory in Guatemala for B2B (since 2022-07-01) and B2G (since 2022-07-01) transactions.

B2B e-Invoicing in Guatemala is mandatory since 2022-07-01. Mandatory issuance of Factura Electrónica en Línea (FEL) for all taxpayers, cleared in real time by the Superintendencia de Administración Tributaria (SAT) under Acuerdo de Directorio 13-2018 . Each Documento Tributario Electrónico (DTE) is signed by a SAT-certified Certifier and given a unique authorization number.

B2G e-Invoicing in Guatemala is mandatory since 2022-07-01. Public bodies require a cleared FEL DTE for all supplier payments, in line with Acuerdo de Directorio 13-2018 .

Guatemala supports the following e-Invoice formats: XML (FEL DTE schema), PDF visualization with QR.

Guatemala uses the following e-Invoicing standards: SAT FEL standard.

Real-time clearance via SAT-certified Certifiers (Certificadores): each Documento Tributario Electrónico is signed by the supplier, transmitted to a Certifier and to SAT for validation, returned with an authorization number, and only then delivered to the buyer.

Guatemala has penalties for e-Invoicing non-compliance. Failure to Issue or Clear FEL DTE: Failure to issue or clear a FEL DTE attracts financial penalties under the Tax Code, with denial of input VAT deduction for the buyer in line with Acuerdo de Directorio 13-2018 .

Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support Guatemala e-Invoicing through XML (FEL DTE schema), PDF visualization with QR. Integration typically requires connecting to the government clearance platform.

To integrate with Guatemala e-Invoicing: 1) Ensure your software supports XML (FEL DTE schema), PDF visualization with QR, 2) Register with the government clearance platform, 3) Comply with SAT FEL standard.

Guatemala requires compliance with SAT FEL standard standards. Supported formats include XML (FEL DTE schema), PDF visualization with QR. Archiving requirement: 4 years retention required by the Tax Code; FEL DTEs archived by both supplier and SAT through the certification network

To get started with e-Invoicing in Guatemala: 1) Register with the government clearance platform, 2) Integrate your accounting system with the platform API, 3) Ensure your invoices comply with XML (FEL DTE schema), PDF visualization with QR formats, 4) Test invoice submission before go-live.

B2C e-Invoicing in Guatemala is mandatory since 2022-07-01. All B2C transactions must produce a FEL Documento Tributario Electrónico cleared by SAT, with QR-coded buyer verification supported through the SAT FEL mobile application .

Primary sources for Guatemala

portal.sat.gob.gt, portal.sat.gob.gt, portal.sat.gob.gt, portal.sat.gob.gt, portal.sat.gob.gt, portal.sat.gob.gt.

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