Law to facilitate compliance with tax refunds

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Andersen is a professional

services firm made up

of Public Accountants

and Auditors who have

practiced the profession

for more than 25 years

in Guatemala.

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10th. Anniversary

Andersen Guatemala

On November 28, 2025, Decree Number 17-2025 of the Congress of the Republic of Guatemala was published in the Official Gazette, enacting the Law for the Facilitation of Tax Refund Compliance. The purpose of the Law is to simplify and streamline tax refund procedures in Guatemala, especially VAT tax credits, ensuring greater transparency, control, and speed for the benefit of taxpayers. Main reforms: Tax current account system (Art. 99 Tax Code): A comprehensive system is established that links debits and credits between SAT and taxpayers. Possibility of crediting balances in favor in future returns instead of cash refunds. Maximum period of 30 days for approved refunds. VAT credits do not accrue interest.   Refund procedure (Art. 153 Tax Code): Claims for undue or excess payments will be resolved without prior audit, except for basic verification. SAT will send resolutions to the Bank of Guatemala for crediting to the account   Right to tax credit refund (Art. 23 VAT Law): Right to tax credit refund for inputs linked to exports or exempt services. Quarterly, semi-annual, or monthly procedures depending on the regime. Strict documentation and banking requirements for payments. No refund will be granted if there are indications of fraud or lack of supporting documentation.   General procedure (Art. 23 A VAT Law): Applications must be accompanied by invoices, accounting books, and proof of payment. SAT must respond within 30 days (quarterly) or 60 days (half-yearly). Negative administrative silence: if SAT does not respond within the deadline, the application is considered denied for the purposes of appeal.   Specific account at the Bank of Guatemala (Art. 23 B VAT Law): A special fund is created with at least 8% of daily VAT revenue. The Bank of Guatemala administers and reports monthly to the Ministry of Finance and SAT. The bank may deduct 0.25% of the amounts refunded for administrative costs.   Special refund regime (Art. 25 VAT Law): Exporters may request monthly refunds: 75% of the tax credit if ≤ Q500,000. 60% if > Q500,000. Procedure with sworn statement, desk audit, and refund via bank transfer. SAT maintains a register of qualified exporters.   VAT withholdings (Art. 11 Decree 20-2006):  Suppliers with remaining tax credit from withholdings for two years may request a refund. Transitional provisions Pending payment files shall be handled by the Ministry of Finance according to budget availability. The “VAT Fund” account is updated in accordance with the new mechanism of Art. 23 B. Decree 17-2025 seeks to modernize and streamline tax refunds, ensuring transparency, defined deadlines, and a specific fund administered by the Bank of Guatemala. Oversight is strengthened to prevent fraud, and special mechanisms are granted to exporters and suppliers with accumulated credits.   The decree enters into force on November 29, 2025. For more information, please contact our offices. Mario Salazar                       mario.salazar@gt.Andersen.com Mauro Hernández                mauro.hernandez@gt.Andersen.com Evelyn Guerra                      evelyn.guerra@gt.Andersen.com
On October 31, 2025, Resolution No. SAT-DSI-1657-2025 of the Superintendency of Tax Administration was published in the Official Gazette, granting Tax Administration personnel paid leave on Friday, October 31, 2025, in commemoration of All Saints' Day. Personnel who must work due to established special working hours or service needs are exempt from the provisions of the resolution. The Administration will provide services as usual on Monday, November 3, 2025. However, given that the Monetary Board has authorized banks, branches, and banking agencies to close their services to the public, Monday, November 3, 2025, is declared a non-working day for tax and customs purposes. Therefore, the Tax Administration declares Friday, October 31, and Monday, November 3, 2025, as non-business days for the purposes of calculating the deadlines established in tax and customs legislation. The Resolution enters into force on October 31, 2025. For more information, please contact our offices. Mario Salazar                       mario.salazar@gt.Andersen.com Mauro Hernández                mauro.hernandez@gt.Andersen.com Evelyn Guerra                      evelyn.guerra@gt.Andersen.com
On October 27, 2025, Government Agreement No. 186-2025 of the Ministry of Labor and Social Welfare was published in the Official Gazette, granting paid leave on Monday, November 3, 2025, to public servants working in centralized and decentralized entities of the public administration. As a result, this day will be considered a non-working day for the purposes of calculating the deadlines that must be observed within the public administration, with the exception of those who provide essential public services or those who have scheduled activities considered urgent, in which case the appointing authorities must schedule the corresponding shifts to ensure the provision of services. The Agreement enters into force on October 27, 2025. For more information, please contact our offices. Mario Salazar                       mario.salazar@gt.Andersen.com Mauro Hernández                mauro.hernandez@gt.Andersen.com Evelyn Guerra                      evelyn.guerra@gt.Andersen.com
On October 2, 2025, Government Agreement Number 178-2025 was published in the Official Gazette. Below is a brief summary of the agreement: The purpose of the regulation is to regulate the granting of work permits, in physical and electronic form, to foreign nationals who apply for work permits to provide their services to an employer in the private sector, as well as to establish the requirements and procedures for processing such permits, without prejudice to other types of migrant workers in other sectors that have specific regulations. Foreign nationals who are legally in the country to work in a dependent relationship must apply for authorization from the Department of Foreign Permits of the General Directorate of Employment of the Ministry of Labor and Social Welfare, complying with the requirements established in these Regulations. The types of applications for work permit authorizations for foreign nationals are: Employers who wish to hire foreign nationals as employees. Foreign nationals who are married to or in a legal domestic partnership with a Guatemalan national. Foreign nationals who are relatives of a Guatemalan national within the degrees of kinship established by law. Foreign nationals married to or in a legal domestic partnership with a foreign national with migrant worker residence. Applicants for refugee status. Persons recognized under refugee status. Applicants for work permits for family members of diplomatic or consular officials.   Employers wishing to hire foreign nationals as employees must meet the following requirements: Complete the authorized and established form. Prove the employer's status. The person to be hired must be a foreign national. The foreign national to be hired must have permanent and/or temporary residence in Guatemala. The foreign national to be hired must have a job offer from a specific company.   The employer carrying out this procedure must submit the following documents in digital format: Document certifying the employer's status. In the case of the employer's representative, the reason for their registration in the respective registry or registries must be included. Valid passport or Personal Identification Document for Foreign Residents of the foreign national to be hired, as applicable. Proof of pending application issued by the Guatemalan Migration Institute, when the foreign national to be hired has a pending residence application or Certification of Ordinary Migration Status issued by the Guatemalan Migration Institute, for the foreign national to be hired, as applicable. Private document containing the job offer, specifying the main duties to be performed by the foreigner to be hired. Accounting certification issued by a certified accountant, expressly stating the number of national workers and the number of foreign workers occupying excluded positions and the total salaries earned by each, with an indication of the respective percentages in accordance with the wage book or the corresponding payroll, indicating the registration number and date of authorization of the competent administrative agency of the Ministry of Labor and Social Welfare, where applicable.   In the document indicated in section 5 above, the accountant must certify compliance with the percentages established in Article 13 of the Labor Code, using the form established by the Foreigners' Permits Department of the General Directorate of Employment of the Ministry of Labor. This information must correspond to the last week, fortnight, or month prior to the date of submission of the application, depending on the form of payment of wages established by the entity. When the entity has not yet begun operations, it may be exempted, on a one-time basis, from submitting the certification contained in paragraph 5 of this article, by submitting the following document in digital format: an affidavit issued by the employer, certifying that the entity has not yet begun operations. It also establishes the requirements for: Persons applying for refugee status or persons recognized under refugee status. Persons from diplomatic missions, consular offices, or permanent missions and their family members in Guatemala.   Any person requiring a work permit for foreign nationals may apply electronically through the corresponding electronic system for the issuance of work permits to foreign nationals of the Department of Permits for Foreign Nationals of the General Directorate of Employment of the Ministry of Labor and Social Welfare, where the following steps must be followed: Submission of the application Evaluation of the application Preliminary Payment order Resolution   Work permits for foreign nationals will be valid for one year from the date of issue of the work permit authorization resolution, which may be extended for equal periods. The work permit for persons applying for refugee status shall be valid for a period of six months from the date of issuance of the work permit authorization resolution, which may be extended for equal periods. The deadline for deciding on a work permit application for foreign nationals shall not exceed twenty (20) business days. The fees charged by the Ministry of Labor and Social Welfare in this regard shall be as follows: For the issuance of work permits to employers who hire foreign nationals in a dependent relationship: Q. 3,000.00 For the extension of the work permit to employers who request authorization to hire foreign nationals in a dependent relationship: Q. 2,000.00   The Government Agreement shall enter into force on October 10, 2025.   For more information, please contact our offices. Mario Salazar                       mario.salazar@gt.Andersen.com Mauro Hernández                mauro.hernandez@gt.Andersen.com Evelyn Guerra                      evelyn.guerra@gt.Andersen.com
On November 27, 2025, Superintendency Resolution Number SAT-IAD-009-2025 on Administrative Provisions Related to the Use of Non-Intrusive or Non-Invasive Controls in Temporary Customs Warehouses was published in the Official Gazette.  Administrative
On May 14, 2025, the Constitutional Court of Guatemala notified the provisional suspension of Resolution number SAT-DSI-393-2025, issued by the Superintendence of Tax Administration (SAT) on March 7 of the same year. Said resolution contemplated the

Andersen is the Guatemalan member firm of Andersen Global, an international association of member firms comprised of tax and legal professionals worldwide.

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