In force 🚨 Action required Rate change
Guatemala — Decreto 22 2026 fuel IVA exemption
- Jurisdiction
- Guatemala
- Tax
- VAT / fuel distribution tax
- Change type
- Rate change
- Status
- In force
- Impact
- Action required
- Effective
- 1 October 2026
- Systems
- POS, Invoicing, Tax engine
- Verified
- Corroborated against official id · medium confidence
Fuel retailers: apply the temporary IVA and IDP exemption on gasoline and diesel from 1 October to 31 December 2026 and show the per-gallon benefit and the exemption annotations on the electronic invoice (FEL).
POSInvoicingTax engine
Guatemala's Congress approved Decreto 22-2026, published 30 September 2026, temporarily exempting premium and regular gasoline and diesel/gas oil from IVA and from the tax on distribution of crude oil and petroleum derivatives (IDP) from 1 October to 31 December 2026 (ethanol fuel covered for IVA). The benefit must be passed through in the pump price and the electronic invoice must carry the exemption annotations and the per-gallon benefit; ordinary treatment resumes 1 January 2027.