Documentation on Guatemala

Learn about IVA (Guatemala's VAT) for businesses — the 12% single rate included in the price, NIT registration with SAT, IVA owed by Guatemalan buyers of goods and services from non-domiciled suppliers, FEL electronic invoicing, the monthly SAT-2237 return in the Agencia Virtual, IVA withholding, refunds under Decreto 17-2025, the Pequeño Contribuyente regime, exemptions and penalties.

Guide to Guatemala's NIT and CUI tax identification numbers — NIT and CUI formats and check digits, NITs formed from the CUI since October 2023, FEL e-invoicing obligations, and registration for foreigners.