Resolution No. SAT-IAD-02-2026, issued by the Customs Division of the Guatemalan Tax Administration Superintendency (SAT), aims to modernize the control of customs operations in Guatemala, especially those carried out under the temporary admission regime regulated by Decree 29-89. This regulation introduces the use of an electronic form that will allow for the digital registration of various transactions between exporting and maquila companies, replacing manual processes with a more efficient, organized, and transparent system.
Through this resolution, the goal is to improve control over the movement of goods transferred between companies or that are part of shared production processes. The electronic form will be used to document transactions such as merchandise transfers, co-exports, complementarity, and subcontracting, ensuring that each stage of the process is properly recorded on the SAT's digital platform. This guarantees more precise tracking of goods, from their entry into the country to their final processing or export.
One of the most important aspects of this measure is that all information entered into the system will be considered a sworn statement, meaning that companies are responsible for the accuracy of the data provided. In this regard, they must provide complete information about the entities involved in the transaction, a description of the goods, the production processes involved, and the supporting documentation for each transaction. This not only strengthens transparency but also allows the SAT (Tax Administration Service) to exercise more rigorous control over commercial activities.
Furthermore, the resolution establishes that companies are obligated to register each transaction in the electronic system and retain the corresponding documentation, as well as confirm the receipt, use, or return of goods when necessary. This control aims to prevent irregularities and ensure that transactions are carried out in accordance with current regulations, contributing to compliance with tax obligations.
For its part, the SAT will be the entity responsible for supervising the system's operation, verifying the registered information, and guaranteeing data security. To this end, it will implement technological measures to protect the confidentiality and integrity of information, in addition to developing the platform through its internal departments, such as the Customs Superintendency and the Information Technology Management. The system's implementation will be phased in, allowing companies to adapt to this new digital approach.
In general terms, this resolution represents a significant step forward in the digitization of customs processes in Guatemala, as it facilitates the registration of operations, reduces the administrative burden, and improves efficiency in foreign trade. At the same time, it strengthens fiscal control mechanisms, promoting greater transparency and order in export and maquila activities. This change aims to facilitate companies' compliance with their tax obligations, while simultaneously strengthening oversight by the SAT (Tax Administration Superintendency), contributing to the development of international trade and the country's competitiveness.
The Agreement enters into force on April 28, 2026.
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