Regulatory updates - Guatemala

The updates affect three key schemas with significant modifications to product details, document structure, and export documentation requirements. Some of the key updates are:

GT_ComplementoDetalleProductos-0.1.0.xsd

• Fixed empty header target namespace;
• Removed use="required" from NoItem in ItemDetalleProductos;
• Added mandatory node taxable unit code for alcoholic beverages (CodigoUnidadGravable);
• Adjusted minimum occurrences and certain restrictions for beverage-related elements (including ClaseDeBebida, MarcaDeBebida, and NoResolucionAutorizacion); and
• Replaced the external definition with an inline definition for the capacity element, including new length constraints and patterns (CapacidadEnvase).

GT_Documento-0.2.1.xsd

• Certain document type codes have been commented out (FACA, FCCA, FAPE, FCPE, FAAE, and FCAE);
• Added attribute to indicate temporary establishment locations (EmisionUbicacionTemporal);
• Added petroleum derivatives tax (IDP) value for VAT Affiliation (AfiliacionIVA) while the values PEE, AGR, and AGE have been commented out;
• Added complex type for recipient addresses, including five elements: address, zip code, municipality, department, and country (tipoDireccionReceptor); and
• Updated various elements related to transportation and shipping.
• *GT_Complemento_Exportaciones-0.1.0.xsd**
• Expanded consignee name and address fields from 70 to 300 characters;
• Added new export date field (dd/mm/yyyy);
• Changed INCOTERM type restriction from xs:token to xs:string to prevent blank characters; and
• Added optional transportation method and customs exit point elements (TransporteType and aduanaSalidaType).
• *Effective date**

These schema changes are effective from October 23, 2025.

• *Upcoming changes**

SAT is developing a new document type, Dispatch Slip (_Sp: Boleta de Despacho_), that will incorporate updates to the storage and petroleum-related schemas, which are not regulated in version 2.0 of the Rules and Validations Manual.

GT_Complemento_AlmacenajeGalonaje-0.1.0.xsd and GT_Complemento_GasLicuadoPetroleo.xsd.

Details are available in the applicable schemas.

The SAT released new electronic tax documents to document operations carried out by the taxpayers of the new simplified regimes, "Livestock" and "Primary", as established under Decree 31-2024, containing the Law for the Integration of the Primary and Agricultural Productive Sector.

The Law applies to certain individuals and legal entities that conduct economic activities in the agricultural and handicrafts sectors. It was published in the official gazette on December 9, 2024, and will enter into force on April 9, 2025.

Accordingly, new documents were incorporated into the Online Electronic Billing Regime (FEL), including:

• Specific Invoice (FEPE);
• Invoice of the Primary Regime Taxpayer (FARP);
• Primary Regime Taxpayer Exchange Invoice (FCRP);
• Invoice of the Livestock Regime Taxpayer (FPEC);
• Bill of Exchange for Livestock Regime Taxpayers (FCPC).

Following that, the new XSD schemas were published on the website; however, specific technical updates, e.g., to Book of Rules and Validations, are still underway.

Taxpayers, such as marketers, collection centers or intermediaries of products from the Primary Regime or Livestock Regime, must issue an invoice to buyers in FEL. This means that only taxpayers registered in FEL could opt for the regime. The tax from invoices of both regimes will be paid to SAT within 10 days of the calendar month following each tax period.

Also, the taxpayers who voluntarily chose one of the regimes will be exempted from paying VAT on income obtained under it, as well as from paying and filing the monthly VAT declaration or the monthly, quarterly or annual declarations of the Income Tax and any other applicable tax.

• *What are the main changes?**
• Time Zone: Only GMT-6 time zone will be accepted. Providing another time zone will result in a rejection of the document;
• Default Time Zone: If the time zone (GMT-6) is not specified, the system will automatically assume it is GMT-6;
• Milliseconds: The specification of milliseconds is optional.

Below are examples of valid formats.

**Description**: Time zone and milliseconds are specified.
**Format**: yyyy-mm-ddThh:mm.000-06:00
**Example**: 2024-10-14T17:12:24.122-06:00

**Description**: Milliseconds are specified, but not the time zone. GMT-6 is assumed.
**Format**: yyyy-mm-ddThh:mm.000
**Example**: 2024-10-14T17:12:24.122

**Description**: Time zone is specified, but not the milliseconds.
**Format**: yyyy-mm-ddThh:mm:ss-06:00
**Example**: 2024-10-14T17:12:24-06:00

**Description**: Neither milliseconds nor time zone are specified.
**Format**: yyyy-mm-ddThh:mm
**Example**: 2024-10-14T17:12:24

The changes will be updated in the test environment on 6 November 2024.

• *When will this update become mandatory?**

SAT is yet to announce the timelines for mandating this update.