Guatemala sets the IVA small-taxpayer ceiling at 125 monthly minimum wages (Decreto 31-2024)

What changed in detail

Guatemala’s Congress issued Decreto 31-2024, the Ley para la Integración del Sector Productivo Primario y Agropecuario, on 19 November 2024. It was published in the Diario de Centro América on 9 December 2024 and took effect four months later, on 9 April 2025.

Articles 15 to 17 rewrite articles 45, 46 and 50 of the Ley del Impuesto al Valor Agregado:

• Article 45 (eligibility). Individuals and companies whose sales of goods or services do not exceed 125 monthly minimum wages for the non-agricultural sector, excluding the bonificación incentivo, in a calendar year may apply to join the Régimen de Pequeño Contribuyente.
• Article 46 (moving in). A taxpayer in the general regime whose income is within the same limit may apply to move to the small-taxpayer regime. SAT registers it and notifies the new obligations and start period.
• Article 50 (moving out). A small taxpayer whose total income exceeds the limit during a calendar year must register in the general IVA regime. It must do so no later than the month after the one in which the limit is passed. Otherwise SAT registers it ex officio.

Article 25 repeals IVA Law articles 54 “A” to 54 “F”, the electronic small-taxpayer regimes, at a later date; the SAT gives 31 July 2025 as the end of those regimes.

What it means

The ceiling is still in force. Because it is set in minimum wages, not quetzales, it rises each year with the minimum-wage decree. Small taxpayers should recheck their position against the current year’s figure rather than a fixed amount.

The repeal of articles 54 “A” to “F” closed the separate electronic small-taxpayer regimes in mid-2025 (the SAT gives 31 July 2025). Former users had to fit the ordinary small-taxpayer regime or the general regime.