Compendium · Americas · Guatemala
Guatemala: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
No in-force foreign digital B2C IVA registration/collection mechanism was found; SAT cannot presently collect streaming IVA without applicable legislation (secondary/press). Domestic IVA 12% for local supplies
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Guatemala’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
— - Window
- No threshold window (from the first sale)
- Standard rate
- —
— - Who must register
- Guatemalan private sellers become IVA/ISR obliged when they carry on taxed economic activity and must use FEL once registered; no digital-specific C2C numeric threshold was verified
- Evidence of location
- Indicative only (unverified). No published foreign-digital place-of-supply evidence rule found for Guatemala; OECD LAC default indicators apply if a regime is later enacted
- Invoicing
- Guatemalan resident sellers use FEL electronic invoicing; there is still no foreign-digital B2C IVA invoice duty because no destination digital IVA regime is in force
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- SAT Retenciones Web No Residentes
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- —
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://portal.sat.gob.gt/portal/sistemas-web/sistemaretencionesweb-agenciavirtual/
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | No published foreign-digital place-of-supply evidence rule found for Guatemala; OECD LAC default indicators apply if a regime is later enacted (indicative, unverified) |
| Non-resident digital tax | No in-force foreign digital B2C IVA registration/collection mechanism was found; SAT cannot presently collect streaming IVA without applicable legislation (secondary/press). Domestic IVA 12% for local supplies (secondary) |
| Collect and remit | Guatemalan payers must withhold income tax (ISR) on many payments to non-residents for services — typically 15% on technical/professional fees — but that is income-tax withholding, not a digital IVA collect-and-remit regime (secondary) |
| B2C invoice | Guatemalan resident sellers use FEL electronic invoicing; there is still no foreign-digital B2C IVA invoice duty because no destination digital IVA regime is in force (secondary) |
| Local payment methods | No domestic payment rail was verified as a statutory place-of-supply proxy for foreign digital VAT this pass (indicative, unverified) |
| Seller located in this place | Guatemalan private sellers become IVA/ISR obliged when they carry on taxed economic activity and must use FEL once registered; no digital-specific C2C numeric threshold was verified (secondary) |
Official sources
SAT Retenciones Web No Residentes
SAT portal
Prensa Libre SAT streaming
Grant Thornton GT indirect tax
SAT criterio 4-2017 summary
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice