- On 9 January 2023, the Guatemalan Government published Governmental Agreement number 12-2023 (GA 12-2023) in the Official Gazette, amending article 30 of Government Agreement number 5-2013 (GA 12-2013), Regulations of the Value Added Tax (VAT) Law.
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Through GA 12-2023, published on 9 January 2023, the Guatemalan Ministry of Public Finance issued amendments to GA 5-2013, the VAT Law Regulations.
In addition to GA 12-2023, on 14 October 2022, Government Agreement number 245-2022 (GA 245-2022), issued by the Ministry of Public Finance, was published in the Official Gazette, which also contained reforms to GA 5-2013, the VAT Law Regulations.
Both Government Agreements (2022 and 2023) reform article 30 of the VAT Law Regulations. GA 12-2023, the most recent amendments, modifies the following aspects of the VAT law:
It creates the possibility for the Tax Administration to authorize the progressive application of the obligation to record the TaxID or Personal ID number in the documents that evidence sales of goods or provision of services for amounts equal to or greater than GTQ2,500, in cases of force majeure and that are duly justified by the issuers. The Tax Administration will establish the corresponding mechanisms and deadlines for what is described above.
GA 12-2023 entered into force on 14 January 2023 and repeals GA 245-2022.
For additional information with respect to this Alert, please contact the following:
Ernst & Young Honduras, S. de R. L.
Rafael Sayagués
Manuel Ramírez
Daniel Quesada
Cilia Castellanos
Ernst & Young LLP (United States), Latin American Business Center, New York
Lucas Moreno
Ana Mingramm
Pablo Wejcman
Enrique Perez Grovas
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.