|Update:||Compliance Alert - Rules and Validations: a new update of the technical annex|
The Guatemalan Tax Authority (SAT) has published a new update of the technical annex called Rules and Validations (Sp.: Reglas y validaciones), which lists the following changes:
- New validations for issuing DTE (Sp.: Documentos Tributarios Electrónicos – Fiscal Electronic Documents) to final consumers;
- New codes for the issuance of CIVA (Sp.: Constancias de Exención de IVA or evidence of VAT exemption);
- Clarification of types of legal status for cases with an optional affiliation to the VAT tax in section 2.5.2;
- New validation about EXE affiliation phrases added to numeral 15 of section 2.6.1;
- Updated information about the DTE recipient’s ID in numeral 11 of section 2.2.4.
The above rules are mandatory and enter into force on 14 January 2023.
The Rules and Validations annex is available for download on SAT website, under FEL regime Technical Documentation.