Created through Board Agreement Number 13-2018, effective as of May 23, 2018.
The FEL Regime is the online electronic invoice operating model of the Republic of Guatemala, which includes the issuance, transmission, certification and conservation by electronic means of invoices, credit and debit notes, receipts and other documents authorized by the Superintendence of Administration. Tax, which are called Electronic Tax Documents (DTE), which aims to facilitate compliance with taxpayers' tax obligations.
Learn more about FEL:
