Guatemala exempts gasoline and diesel from IVA from 1 October to 31 December 2026
- Jurisdiction
- Guatemala
- Tax
- VAT / fuel distribution tax
- Change type
- Rate change
- Status
- In force
- Impact
- Action required
- Announced
- 30 September 2026
- Effective
- 1 October 2026
- Authority
- Diario de Centro América (official gazette of Guatemala)
- Systems
- POS, Invoicing, Tax engine
- Verified
- Corroborated against official id · medium confidence
Fuel importers, distributors and service stations in Guatemala, and buyers of premium and regular gasoline and diesel.
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.
What changed in detail
Guatemala’s Congress approved Decreto 22-2026, the Ley de Exención Tributaria Temporal de Emergencia al Consumidor de Combustibles. The President sanctioned it and it was published in the legal section of the Diario de Centro América on 30 September 2026.
From 1 October to 31 December 2026, premium and regular gasoline and diesel are exempt from IVA and from the tax on the distribution of crude oil and petroleum derivatives (IDP). The benefit must be passed through in full to the pump price. Electronic invoices must carry the exemption annotations and show the benefit per gallon. The Ministry of Energy and Mines, DIACO and SAT supervise the pass-through. Ordinary tax treatment resumes on 1 January 2027 without any further act.
What it means
Fuel sellers’ invoicing systems need the exemption annotations and the per-gallon benefit line for the whole quarter. They also need switching back on 1 January 2027. The exemption is temporary and time-boxed, so nothing about IVA on fuel changes after year-end unless Congress passes a new decree.
Proof
Del 1 de octubre al 31 de diciembre de 2026 la gasolina superior, la regular y el Diésel, estarán excentos del pago del Impuesto al Valor Agregado (IVA).From 1 October to 31 December 2026, premium gasoline, regular gasoline and diesel will be exempt from Value Added Tax (IVA).
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