Tax rate by region Guatemala

Select region

The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

SaaS VAT in Guatemala: A Comprehensive Overview

Businesses in Guatemala offering SaaS services should be aware of the country’s Value Added Tax (VAT) system. Implemented in 1992, the VAT applies to most goods and services, including digital products like SaaS. The standard VAT rate in Guatemala is 12%, and businesses must register for VAT if their annual turnover exceeds a specific threshold. VAT registration involves obtaining a Taxpayer Identification Number (TIN) and filing monthly VAT returns. When charging customers for SaaS services, businesses must include the 12% VAT in the price and report it on their VAT returns. 

Mosaic image

Guatemala

Guatemala implemented a VAT system in 1992 to improve tax compliance and enhance public revenue.

Official government link: Superintendencia de Administración Tributaria

12.00%

E-products and services VAT/Sales tax rate

Reduced tax rate product categories

Guatemala does not have specific reduced tax rates for digital goods and services; the standard VAT rate is 12%.

Exempted product categories

Some educational materials and services might be exempt

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

A non-resident company must register for VAT if providing taxable goods or services within Guatemala.

Online registration possible

Yes

Local representative needed

No

Registration procedure

Gather Documentation: Collect necessary documents including identification (NIT), proof of registration in the home country, and local representative details.
Complete Registration Form: Fill out the VAT registration application form provided by SAT.
Submit Application: Submit the completed form and required documents to SAT either online or in person.
Receive VAT Number: After approval, receive your VAT registration number (NIT).

List of digital and electronic services liable for tax

Digital advertising services
E-books and electronic publications
Streaming services for music and video
Software as a Service (SaaS)
Online gaming services

Penalties

Late filing penalties which can be a fixed amount or a percentage of the unpaid tax amount.
Fines for incorrect or incomplete declarations, typically ranging from fines proportional to the underreported VAT.

Registration threshold

NIL threshold (register before first taxable supply)

Filing interval

Monthly

Filing deadline

Last calendar/business day of the month following

E-invoicing requirements

Yes

Record keeping

Records must be kept for a minimum of 5 years, including invoices, contracts, and any documentation related to taxable supplies.

How-To Guides: Guatemala SaaS VAT

Step: 1 Threshold

Guatemala has a NIL threshold ($0.00$). Registration is mandatory for non-residents providing taxable digital services (SaaS) within the territory from the first sale.

Step: 2 Business Registration

Foreign legal entities must register via the Unified Tax Registry (RTU). This requires appointing a Local Fiscal Representative (legal person or resident individual) to act on behalf of the company.

Step: 3 TIN/VAT Number

The tax ID issued is the NIT (Número de Identificación Tributaria) by the SAT.

Step: 1 Standard VAT Rate

In Guatemala, the standard VAT rate is 12%.

Step: 2 VAT Formula

To calculate your tax amount, use the following formula:

 

Tax Amount = Net Price x 12%

Step: 3 Reverse Charge (B2B)

It applies. When selling to a VAT-registered business in Guatemala, the local buyer is responsible for self-assessing the tax via a “Factura de Compra” (Special Purchase Invoice). The foreign seller does not charge VAT if the buyer provides a valid NIT.

Step: 1 Selling B2C

Non-resident providers must charge 12% VAT on sales to private consumers and remit it to the SAT.

Step: 2 Selling B2B

Tax is generally not collected by the seller. The buyer performs a Reverse Charge. You must validate the buyer’s NIT to exempt the invoice from VAT collection.

Step: 3 Invoice Requirements

Must use the FEL (Factura Electrónica en Línea) system. Mandatory fields:

 

• Supplier Name & NIT
• Buyer Name & NIT (or “CF” for consumers)
• Sequential Invoice Number
• Date of Issue
• Description of SaaS/Service
• VAT Amount and Total Price

• SAT Authorization Number (CAE).

Step: 1 Filing Interval

Taxes should be filed monthly.

Step: 2 Filing Deadline

Taxes should be filed on the last business day of the month following the reporting period (e.g., January’s tax is due by the last day of February).

Step: 3 Submission:

Declarations are filed via Declaraguate (Form SAT-2237) and paid through the Agencia Virtual SAT or authorized local banks (Bancasat).

Step: 4 Record Keeping

Tax records must be kept for a minimum of 5 years to satisfy the statute of limitations.

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating Guatemala’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Learn more about our MoR services.

FAQ

Overwhelmed by SaaS sales tax compliance?

Our team of SaaS tax experts is here to help. Contact us today for a free consultation. 

Talk to an Expert
Mosaic image
en_USEnglish
es_ESEspañol pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська zh_CN简体中文 ja日本語 ko_KR한국어 en_USEnglish