Guatemala Tax Agency Announces Mandatory Electronic Invoicing Requirement Under General VAT Regime

The Guatemalan Superintendency of Tax Administration June 8 announced that taxpayers registered under the general VAT regime must issue electronic invoices beginning from July 1. Paper invoices will be invalid and unacceptable for tax credit transactions and taxpayers must register in the online VAT system by July 1. [Guatemala, Superintendency of Tax Administration, 06/08/22]

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