Guatemala
Live since July 2022
Mandate Overview
The mandate
Guatemala operates a mandatory e-invoicing regime managed by the Superintendencia de Administración Tributaria (SAT), known as Factura Electrónica en Línea (FEL). The system was launched as voluntary in 2018, then progressively phased mandatory from 2020 by taxpayer category, reaching universal coverage of all VAT-registered taxpayers by July 2022. Every FEL document must be digitally signed by the issuer, certified by an authorized Certificador (similar to Mexico's PAC model), and authorized by SAT before delivery to the buyer.
Timeline
Key milestones
FEL launched as voluntary regime
First phase of mandatory FEL for special taxpayer categories
Extended mandate to additional taxpayer waves
Universal mandate for all VAT-registered taxpayers
Flowie Coverage
How Flowie supports Guatemala
Flowie generates FEL XML documents ready for SAT clearance. Local certification partners (Certificadores autorizados) are typically required for digital signature, FEL certification, and SAT integration — equivalent to Mexico's PAC model.
FAQ
Common questions
When does Guatemalan FEL apply to my company?
What is a Certificador and is it required?
Ready for Guatemala?
Flowie keeps you compliant, automatically.