On April 8, 2025, Governmental Agreement Number 64-2025 of the Ministry of Labor and Social Security was published in the Diario de Centro América.
The following is a brief summary of the same:
In compliance with Decree Number 5-2021 of the Congress of the Republic of Guatemala, which promotes the simplification of requirements and administrative procedures, the Ministry of Labor and Social Welfare has established regulatory provisions for the mandatory submission of the Employer's Report and Workers' Payrolls.
Every employer must use the official Electronic System of the Ministry of Labor and Social Welfare to submit, in digital format, the Employer's Report to the Labor Statistics Directorate and the Workers' Payrolls to the General Labor Inspectorate. The system has codified forms and manuals for its proper use.
Filing Requirements
Employers must comply with the following requirements:
1. Possess a Tax Identification Number (NIT).
2. In the case of employers covered under the Maquila Law or the Free Trade Zones Law, they must have the resolution issued by the Ministry of Economy.
3. Complete the format established by the Directorate of Labor Statistics and submit it in digital format through the corresponding system.
Submission procedure
The procedure consists of the following steps:
1. The report and payrolls must be submitted within the first two months of each year, through the electronic system, using the established official format.
2. Once the information has been entered, the Directorate of Labor Statistics will validate, within a period not exceeding three working days, that the data comply with the legal requirements and conform to the labor regulations in force.
The Ministry of Labor and Social Welfare shall issue, within thirty (30) days following the entry into force of the Governmental Agreement, the corresponding Procedures Manual, with the purpose of establishing and strengthening coordination among the agencies in charge of the application of the system.
The resolution will enter into force immediately after its publication.
For further 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 March 17, 2025, Resolution of Superintendence Number SAT-DSI-393-2025 of the Superintendence of Tax Administration was published in the Diario de Centro América, which resolves the administrative provisions for the harmonization of the CUI with the NIT in the computer systems of the SAT.
The following is a brief summary of the same:
The new resolution establishes that the Unique Identification Code (CUI) will be used as the Tax Identification Number (NIT) for all taxpayers, both new and existing. This will allow its use in civil, commercial, labor, financial and administrative transactions, as well as in documents issued in accordance with tax regulations. In addition, the CUI will be used to identify taxpayers in the SAT's systems, while keeping the NIT currently existing for taxpayers indistinctly.
All bodies and agencies of the Tax Administration are instructed to carry out the necessary actions, both regulatory and administrative and technical, to ensure the proper implementation of the harmonization between the Unique Identification Code (CUI) and the Tax Identification Number (NIT) in the systems of the Superintendency of Tax Administration. This process will be carried out progressively.
The resolution will become effective immediately after its publication.
For further 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 January 21, 2025, Resolution of Superintendence Number SAT-DSI-052-2025 was published in the Diario de Centro América.
The following is a brief summary of the same:
The objective is to create the Registry of Exporters through the computer systems administered by SAT considering the advances of new technologies that allow automating the formalities and authorizations and promote a degree of greater ease to perform the corresponding registration.
All individuals or legal entities engaged in exporting are required to register in the Register of Exporters, through the Virtual Agency or other authorized tools. However, registration is not mandatory in the following cases:
Household goods.
Goods or services destined for temporary or suspensive export customs regimes.
When the total value of the exports does not exceed ten thousand Central American pesos ($CA10,000.00) or its equivalent in dollars FOB (Free on Board), during a period of 366 days from the last declaration transmitted.
State entities, decentralized or autonomous, municipalities, state or municipal public enterprises.
Diplomatic and consular missions, their accredited employees and international organizations with representation or headquarters in the country.
Other cases determined by SAT.
To obtain the temporary export permit in exceptional cases, taxpayers must comply with certain requirements established by the Superintendency of Tax Administration (SAT). These include having an active and updated NIT in the Digital Unified Tax Registry, VAT affiliation, registration in the FEL Regime and authorized books if they have an active registered establishment. In addition, they must be solvent in their tax and customs obligations, not have submitted more than three requests for temporary permits and not exceed cumulative exports for an amount greater than ten thousand Central American pesos ($CA10,000.00) or its equivalent in FOB dollars in a period of 366 days since the last declaration.
The inactivation of the Exporters Registry may be made to an individual or legal entity in the following cases: failure to update the Unified Digital Tax Registry, death of the exporter, non-compliance with tax and customs obligations, or by request of the competent authority.
The implementation of the registry will be carried out gradually according to the modifications in the SAT's computer systems as of the effective date of the resolution. In unforeseen situations, the Revenue and Customs Offices will resolve accordingly. Applications and procedures initiated prior to the effectiveness of the provisions will be resolved in accordance with the regulations in force at the time of their initiation.
The Agreement will enter into force on February 20, 2025.
For further 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 December 30, 2024, Governmental Agreement No. 258-2024 of the Ministry of Labor and Social Security was published in the Diario de Centro América.
The following is a brief summary of the same:
The Executive Branch, through the Ministry of Labor and Social Welfare, agrees to modify the minimum salary for a daily workday, for agricultural and non-agricultural activities and export and maquila activities, as follows:
Agricultural, Non-Agricultural, Export and Maquila Activities of Economic Distric One "CE1" delimited to the department of Guatemala
MINIMUM SALARY 2025
Economic Activities
Daily Hour
Daily Salary
Monthly Salary
Bonus Incentive
Total Salary
Agricultural
Q. 14.77
Q. 118.14
Q. 3,593.55
Q. 250.00
Q. 3,843.55
Non-Agricultural
Q. 15.30
Q. 122.40
Q. 3,723.05
Q. 250.00
Q. 3,973.05
Export and Maquila
Q. 13.98
Q. 111.86
Q. 3,402.31
Q. 250.00
Q. 3,652.31
Agricultural, Non-Agricultural, Export and Maquila Activities of Economic Distric Two "CE2" delimited for the rest of the departments of the Republic of Guatemala
MINIMUM SALARY 2025
Economic Activities
Daily Hour
Daily Salary
Monthly Salary
Bonus Incentive
Total Salary
Agricultural
Q. 14.12
Q. 112.99
Q. 3,436.86
Q. 250.00
Q. 3,686.86
Non-Agricultural
Q. 14.59
Q. 116.73
Q. 3,550.60
Q. 250.00
Q. 3,800.60
Export and Maquila
Q. 13.21
Q. 105.67
Q. 3,214.09
Q. 250.00
Q. 3,464.09
The amount to be applied for the payment of the minimum wage is governed and determined by the place where the work center is located, in accordance with the provisions of the law and the employment contract. If due to the nature of the service or the execution of the work it is not possible to determine a work center, the place where the execution or rendering of the work is usually carried out will be taken. If it is not possible to clearly determine the situations regulated in the previous cases, the place where the worker habitually resides shall be used.
When, due to the peculiarities and nature of each job, the payment of remuneration is agreed upon by unit of work or by participation in the profits, sales or collections made by the employer, in no case shall workers who earn by piece rate or price be disadvantaged. In no case may workers have a minimum wage lower than that established by law.
The Agreement will enter into force on January 1, 2025.
For further 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 March 17, 2025, Governmental Agreement No. 47-2025 of the Ministry of the Interior was published in the Diario de Centro América.
The following is a brief summary of the same:
As of the recent regulation, all owners of private vehicles
The following is a brief summary of the same:
As of the recent regulation, all owners of private vehicles
On July 19, 2024, Resolution of Superintendence Number SAT-DSI-1361-2024 was published in the Diario Oficial. This resolution establishes that all acts of the administration are public, and that all interested parties have the right to obtain
On July 8, 2024, Decree Number 13-2024 Temporary Law to extend the term for the payment of the Tax on the Circulation of Land Vehicles was published in the Diario Oficial.
The following is a brief summary of the same:
Article 1 is amended:
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