e-Invoicing in Guatemala: new online Electronic Invoice Model (FEL)
Guatemala’s tax administration has published the new Online Electronic Invoice schema, called FEL, in agreement 13-2018. FEL’s schema includes the issuance, transmission, certification, and preservation of invoices, credit and debit notes, receipts and other authorized documents. These files will be called Electronic Tax Documents (DTE).
Progressively, the tax administration will define the taxpayer segments and the periods during which they will have to join the FEL schema. However, taxpayers who wish, may request voluntary incorporation.
This model that started in 2007 has undergone changes since the beginning and with this update some relevant developments for e-invoicing in Guatemala have been introduced.
- One of the most important changes is the complete elimination of invoice copies. In other words, one no longer has to send information about the invoice to the GFACE.
- On the other hand, it will be mandatory to use electronic signatures on the invoices as a mechanism of authenticity and non-repudiation.
- Thirdly, the tax administration announced that it will store all invoices. This does not exempt senders and receivers from keeping the XML code for the term established in the Tax Code. The certifiers must also keep the XML format files of the DTE certificates and the receipts of acknowledgements from the tax administration.
e-Invoicing in Guatemala | How will it works?
Taxpayers must qualify as issuers in the FEL schema. The tax administration will provide the mechanisms for the creation and delivery of the digital signature certificate available to them.
On the other hand, certifiers will have to be authorized by the tax administration before operating as a DTE certifier. This authorization must be renewed annually.
- The Efaces will generate a file that will be transformed into the file structured by the certifier.
- The certifier verifies that the valid rules and validation effective in the FEL schema have been applied and applies the advanced electronic signature. An electronic authorization code associated with the document is generated before it is sent to the tax administration.
- Each DTE must be sent to the tax administration and to the issuer immediately.
- The tax administration performs the necessary validations to verify that the document complies with the rules and characteristics that guarantee the authenticity, integrity, format and established legal requirements.
- The tax administration will issue a receipt of acknowledgement to the certifier whether the document was accepted or rejected.
- The DTE will be delivered to the receiver either in XML format, through a graphic representation or in PDF format.
Senders and receivers must keep the files in the XML format of the certified DTE for the time established in the Tax Code. The certifier must keep the certified DTEs and the respective acknowledgements sent by the tax administration.
A unique platform for managing the electronic invoices at an international level
The electronic invoice has a series of legal and technical requirements that differ from one country to another. This fact means that processes must be adapted to each model of the country in which it will operate.
There are technological solutions that exist such as EDICOM’s Global e-Invoicing Platform, that are capable of adapting to internal management systems and to the requirements in force in each country. This way, successful international invoice projects can be achieved that are in accordance with the legal and fiscal requirements in Mexico, Brazil, Chile, Costa Rica, Colombia or any other country.