Guatemala | El Ministerio de Finanzas Públicas introduce nuevas reformas al Reglamento de la Ley del Impuesto al Valor Agregado

Through Government Agreement number 12-2023, reforms are introduced to article 30 of the Regulations of the Value Added Tax Law, related to the elimination of the obligation to record the NIT or CUI in certain basic service transactions for amounts equal to or greater than Q.500.00, the obligation to record the identification number in cases of foreign consumers, among others.

By means of Government Agreement number 12-2023, published on January 9, 2023 in the Official Gazette, the Ministry of Public Finance amended article 30 of the Regulations of the Value Added Tax Law, Government Agreement 5-2013, which in turn was in its amended version by Government Agreement 245-2022, published on October 14, 2022 in the Official Gazette.

Among the main modifications incorporated by Government Agreement number 12-2023 to the Regulations of the Value Added Tax Law are: 

• Elimination of the obligation to include the Tax Identification Number (NIT) or Unique Identification Code (CUI) in documents that certify the provision of basic services for drinking water, electricity and telephone consumption for amounts equal to or greater than Q.500.00.

Consequently, the provision that tax documents that prove sales of goods or provision of services less than Q.2,500 may be issued to “Final Consumer” or “CF” will be applied generally.

• In cases where the consumer is a foreigner, the issuer of the document must include the identification number of the foreign natural person or foreign legal entity, when said document certifies sales equal to or greater than Q.2,500.

• The Tax Administration is authorized to authorize the progressive application of the obligation to record the NIT or the CUI in the documents that prove sales of goods or provision of services for amounts equal to or greater than Q.2,500.00, provided that it has been previously requested by taxpayers in Guatemala.

• The reform indicates that such requests will be authorized by the Tax Administration in cases of force majeure that are duly justified by the issuers, and it is determined that the Tax Administration will establish the corresponding mechanisms and deadlines to grant the progressive application in question.

Government Agreement No. 12-2023 will enter into force on January 14, 2023.