按地区划分的税率危地马拉

选择地区

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. Keeping accurate records of invoices, contracts, and other relevant documents is crucial for compliance purposes. Guatemala also mandates e-invoicing for VAT, requiring businesses to issue electronic invoices for all transactions. It is recommended to consult with a tax professional to ensure complete understanding and compliance with Guatemala’s VAT regulations.

危地马拉

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

官方政府链接： Superintendencia de Administración Tributaria

12.00%

电子产品和服务增值税/销售税率

税率降低的产品类别

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

免税产品类别

Some educational materials and services might be exempt

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

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

可在线注册

是

Local representative needed

注册流程

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).

应纳税的数字和电子服务清单

数字广告服务
E-books and electronic publications
Streaming services for music and video
软件即服务 (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.

注册门槛

No threshold specified

申报间隔

每月

申报截止日期

The deadline is the 15th of the month following the reporting period.

电子发票要求

是

记录保存

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

SaaS VAT Compliance In Guatemala: Deadlines and Record-Keeping

Maintaining compliance with Guatemalan VAT regulations requires attention to detail and adherence to specific deadlines. Businesses must file their VAT returns electronically on a monthly basis, and the deadline for payment is the 15th of the following month. Failure to comply with these deadlines may result in penalties and interest charges.

Accurate record-keeping is essential for demonstrating compliance with VAT regulations and supporting any potential audits. Businesses should maintain detailed records of invoices, contracts, and any other documentation related to taxable supplies for at least five years. This documentation will be required for verifying VAT calculations and ensuring compliance with the applicable tax laws.

Prioritizing Compliance and Avoiding Penalties

The importance of proper VAT management in Guatemala cannot be overstated. Failing to comply with VAT regulations can lead to significant financial penalties and legal consequences. Businesses should prioritize establishing a robust system for accurate VAT calculation, reporting, and payment to avoid potential issues. Additionally, leveraging e-invoicing technology can streamline VAT compliance and ensure efficient record-keeping. Considering the complexity of VAT regulations, collaborating with a tax professional can provide valuable guidance and ensure complete compliance with Guatemalan tax laws.

准备好开始了吗？

我们曾与您一样。让我们分享我们18年的经验，让您的全球梦想成为现实。

与专家交流

按地区划分的税率 危地马拉