SAT Portal | Institutional Criteria - Guatemala

Regulations that create and regulate the operation of the Tax Criteria Board of the Superintendence of Tax Administration.

Download the Resolution that creates and regulates the operation of the Tax Criteria Board:

2023 Criteria

	INSTITUTIONAL TAX CRITERION 1-2023 called: “Payments received in advance for services that will be provided in the future and the issuance of the corresponding invoice.”
	INSTITUTIONAL TAX CRITERION 02-2023 called ACCREDITATION OF THE SOLIDARITY TAX PAID TO THE TAX ADMINISTRATION ON AN EXTEMPORANEAN FORM
	INSTITUTIONAL TAX CRITERIA 03-2023 ELECTRONIC TAX DOCUMENTS -DTE- ISSUED WITH THE NAME AND TAX IDENTIFICATION NUMBER OF THE LESSOR AND THE ORIGIN OF THE TAX CREDIT OF THE VALUE ADDED TAX AND DEDUCIBILITY OF THE INCOME TAX EXPENSE BY THE ARR ENTRY, WHEN IT EXISTS PREVIOUSLY A LEASE AGREEMENT

2022 Criteria

	INSTITUTIONAL TAX CRITERION 1-2022. DECLARATION OF FORTUITIOUS CASES OR FORCE MAJEURE FOR TRANSITS NOT ARRIVED THAT RESULT FROM NATURAL PHENOMENA AND ACCIDENTS, DULY JUSTIFIED BEFORE THE CUSTOMS SERVICE.
	INSTITUTIONAL TAX CRITERION 2-2022, CALLED “CORRELATION OF COSTS WITH INCOME. APPLICATION OF COSTS AND EXPENSES IN THE DETERMINATION OF TAX OBLIGATION.”
	INSTITUTIONAL TAX CRITERION 3-2022, CALLED “LEGISLATION APPLICABLE IN THE ADMINISTRATIVE PROCEDURE FOR VERIFICATION AFTER THE CLEARANCE OF GOODS BY THE SUPERVISION BODIES OF THE CUSTOMS SERVICE”.
	INSTITUTIONAL TAX CRITERION 4-2022, CALLED “TAX TREATMENT REGARDING THE VALIDITY OF THE CENTRAL AMERICAN INVOICE AND SINGLE DECLARATION (FYDUCA) WHICH IN THE SYSTEM ONLY HAS PAID STATUS, ENTRY TO THE ACQUIRING COUNTRY AND NOT THE RECEIPT OF GOODS.”
	INSTITUTIONAL TAX CRITERION 6-2022 SUSPENSION OF THE DEPOSIT PERIOD DERIVED FROM A DECLARATION OF FORTUOUS CASES OR FORCE MAJEURE, FOR TOURIST TYPE BOATS THAT TEMPORARILY ENTER THE CUSTOMS TERRITORY.

2021 Criteria

	INSTITUTIONAL TAX CRITERION 1-2021, TAX TREATMENT REGARDING THE LEGAL VALIDITY AND EFFECTS OF INVOICES THAT CONTAIN FORMAL ERRORS OR WHICH WERE ISSUED ON A DATE WHEN THEIR AUTHORIZATION WAS ALREADY EXPIRED
	INSTITUTIONAL TAX CRITERION 2-2021, ACCREDITATION OF THE SOLIDARITY TAX PAID TO THE TAX ADMINISTRATION IN AN EXTEMPORANEAN FORM (REPEALED).
	CRITERION 03-2021 TREATMENT ON THE SETTLEMENT AND BILLING PROCESS IN ELECTRICAL ENERGY EXPORTS AND THE ORIGIN OF TAX CREDIT RETURNS
	INSTITUTIONAL TAX CRITERION 05-2021 APPLICATION OF BANKING IN PAYMENTS TO SUPPLIERS THROUGH THIRD PARTIES OR PAYMENTS MADE BY THIRD PARTIES
	INSTITUTIONAL TAX CRITERION 6-2021 APPLICATION OF ARTICLE 11 OF DECREE NUMBER 7-2019, REGULARIZATION THROUGH PAYMENT ON ACCOUNT OF THIRD PARTIES, IN THE PAYMENT OF THE DETERMINED INCOME TAX.
	INSTITUTIONAL TAX CRITERION 7-2021 ORIGIN OF THE RESTITUTION OF THE VALUE ADDED TAX AND THE TAX ON FISCAL STAMPS AND SPECIAL STAMPED PAPER FOR PROTOCOLS, PAID THROUGH FISCAL STAMPS THAT HAVE BEEN UNUSED.

2020 Criteria

Repeal the “INSTITUTIONAL TAX CRITERIA No. 1-2017”, related to “INSTITUTIONAL CRITERIA REGARDING THE DETERMINATION OF IMPAIRMENT IN THE FISCAL CREDIT CHAIN OF EXPORTERS”, issued and approved as of September 12, 2017.

2019 Criteria

	Institutional Tax Criterion 1-2019, “The correct compensation of the Value Added Tax withheld by taxpayers registered as exporters.”
	Institutional Tax Criterion 2-2019, “The treatment to be granted when there is duality in the quality of Value Added Tax withholding agents.”
	Criterion 3-2019 “The costs, expenses and income of merchandise acquired and sold abroad (not nationalized and not exported) and its effect on the determination and calculation of Income Tax.”
	Criterion 4-2019 Tax Treatment of Value Added Tax Withholdings made by Credit or Debit Card Operators and its effect on the sale of vehicles from two or more years prior to the current year.

2018 Criteria

	Criterion 1-2018 Income derived from the payment of fees for common expenses by condominium owners to an administrator.
	Criterion 2-2018 Treatment of Royalty Payments and their Deductibility in Income Tax.
	Criterion 3-2018 Withdrawals of Funds Made by Individual Business Owners for Personal Expenses.
	Criterion 4-2018 Exception to the payment and withholding of Income Tax in the payment of interest to non-resident banking and financial institutions in Guatemala.
	Criterion 5-2018 Modification to the Criterion Named “The documentation that must be presented as support in the exports of services and its application in the tax credit refund processes.”
	Criterion 6-2018 Costs and expenses deductible from the Income Tax of the payments made by taxpayers in respect of salaries and wages, bonus, bonus 14 and allowances.
	Criterion 7-2018 Invoices authorized and issued on paper after the entry into force of Government Agreement Number 5-2013, which have the electronic backup procedure.
	Criterion 8-2018 Tax Treatment of the Revaluation of Real Estate carried out by Associations or Foundations.
	Criterion 9-2018 The Incidence on the Value Added Tax on sales made to users of Free Zones and the Way of documenting said operations.
	Criterion 10-2018 Specific cases that are not considered Export of Services.
	Criterion 11-2018 Tax treatment of the exchange differential for taxpayers registered in the Simplified Optional Regime on Income from Profitable Activities of the Income Tax.
	Criterion No. 12 Application of Value Added Tax or Stamp Duty Tax in the Sale or Exchange of Real Estate
	Criterion No. 13-2018 Taxation of Airlines.
	Institutional Criterion No. 14-2018 “Generation of Income Tax in the Capitalization of Profits”.
	Criterion 15-2018 Tax Treatment of Income obtained by Non-Profit Associations or Foundations and Cooperatives.
	Institutional Tax Criterion No. 16-2018 “Validity period for invoices issued on paper through: cash register machine or integrated computerized accounting and electronic invoice system.”

2017 Criteria

	Criterion 1-2017 Determination of Impairment in the Tax Credit Chain of Exporters
	Criterion 2-2017 VAT and ISR in Electronic Commerce
	Criterion 3-2017 ISO Accreditation Forms
	Criterion 4-2017 VAT and ISR Generated by Provision of Services with Foreign Persons Inside and Outside the National Territory
	Criterion 5-2017 Cancellation of Simplified Single Customs Export Declarations