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
