In force Compliance
Guatemala — Sat 2237 IVA return
- Jurisdiction
- 🇬🇹 Guatemala
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Effective
- 2 June 2026
- Verified
- Corroborated against official id · medium confidence
From 2 June 2026, the SAT-2237 IVA General monthly VAT return (along with ISR forms SAT-1311, SAT-1361, SAT-1411 and ISO SAT-1608) must be filed exclusively through SAT's Agencia Virtual; these forms were disabled on the public DeclaraGuate portal for 6,438 special taxpayers (large and medium), with extension to the general IVA regime from 1 September 2026.