On December 18, 2025, Resolution No. SAT-DSI-1837-2025 of the Superintendency of Tax Administration was published in the Official Gazette.
Below is a brief summary of the resolution:
The first paragraph and section 1 of Article 4 of Resolution No. SAT-DSI-052-2025 of the Superintendency of Tax Administration are amended to read as follows:
Individuals applying for temporary export permits must meet the following requirements before the Superintendency of Tax Administration:
•The NIT must be active, ratified, and/or updated.
•If you have an active registered establishment, you must have active affiliation with Value Added Tax.
•Be incorporated into the FEL Online Electronic Invoicing System.
•Have authorization for books issued by the Superintendency of Tax Administration.
The Resolution comes into effect on December 19, 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
