On January 9, 2023, Governmental Agreement No. 12-2023 of the Ministry of Public Finance was published in the Official Gazette, which establishes amendments to Governmental Agreement No. 5-2013, Regulation of the Value Added Tax Law.
The following is a brief summary of the same:
Article 30 of Governmental Agreement No. 5-2013, Regulation of the Value Added Tax Law, is amended, within which the following changes are included in the requirements for invoices, special invoices, debit and credit notes:
NIT of the acquirer, if the acquirer does not have a NIT, the issuer must enter the CUI of the DPI or the identification number of the foreign natural person or foreign legal entity.
The words Final Consumer or the acronym "CF" may be included in documents evidencing sales of goods or rendering of services under two thousand five hundred quetzales (Q. 2,500.00).
In cases of force majeure and duly justified by the issuers, upon their request, the Tax Administration may authorize that the application of the provisions may be carried out progressively, establishing for such purpose the corresponding mechanisms and terms.
The Governmental Agreement came into effect on January 14, 2023.
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