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Guatemala e-Invoicing

Updated 2 March 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Guatemala mandates the Factura Electronica en Linea (FEL) for B2B, B2G and B2C since 2022 under Acuerdo de Directorio 13-2018. Each Documento Tributario Electronico is signed by a SAT-certified Certifier and cleared in real time by the tax authority, issued in XML with a QR-coded PDF.

Guatemala e-Invoicing Overview

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.
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 .
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 .

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Implementation Timeline(3 events)

Key mandate dates. Select a date for detail, or show all updates below.

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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Compliance Regime

CTC Model
Clearance
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.
Network
Clearance
Standards
SAT FEL standard

Record-keeping & Reporting

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

Technical Formats

XML (FEL DTE schema)
PDF visualization with QR

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 .

Official Sources

  • portal.sat.gob.gtOfficial site
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Related Countries

  • Costa RicaMandatory
  • Dominican RepublicMandatory
  • MexicoMandatory
  • BelizePlanned

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

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 .

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 .