New e-invoicing mandate

Guatemala is the latest country to welcome mandatory e-invoicing, following the lead of neighbouring countries in Latin America.

From 1st July 2022, all VAT-registered taxpayers in Guatemala must use an e-invoicing tool to issue their invoices electronically. All VAT taxpayers will be obligated to use the Factura Electronica en Linea (FEL) portal to register e-invoices.

The FEL portal facilitates invoice issuance, electronic signatures, invoice transmission to buyers and archiving.

Electronic invoices can be generated using an online tool provided by the tax administration or through an authorised service provider.

A list of authorised certifiers can be found via the following link:


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New e-invoicing mandate
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