| Update: | Compliance Alert - SAT announces tentative date to implement Provisional Invoice |
| Date: | 2024-05-27 |
The Superintendence of Tax Administration of Guatemala (SAT) has announced the creation of a new electronic tax document (DTE) called the Provisional Invoice (FACP), to be implemented on 31 May 2024 for certain exporting taxpayers.
The FACP supports export transactions by providing a temporary record when definitive export documentation is unavailable. It is provisional and does not replace the Export Invoice, which must be issued upon receipt of goods by the foreign recipient.
The FACP replaces a proforma invoice for exporting perishable goods from Guatemala. Exporters issue a Provisional Invoice when goods are ready for shipment and an Export Invoice upon recipient acknowledgement. A customs declaration (DUCA) class 54 must be issued alongside the FACP, referencing it.
The FACP will be in production from 31 May 2024 and must be implemented by notified exporting taxpayers, who will be informed by SAT via email or another official medium. Notified issuers can request extensions by submitting a request to SAT through their certifier and providing a work schedule and justification for the delay.
Information about the availability of a testing environment will be provided in due course.