05.16.23
Small taxpayer regime
Our previous post in respect of e-invoicing in Guatemala commented that small taxpayers were required to adhere to e-invoicing obligations by 31 March 2023. This has now been extended to 1 July 2023, as per resolution SAT-DSI-400-2023, dated 31 March 2023.
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Small taxpayer regime
- Mandate information
Requirement for small taxpayers to issue e-invoices by 31 March 2021
- Mandate information
New e-invoicing mandate
- Mandate information