What is the Electronic Purchase and Sales Report?
It is a system available in a Virtual Agency for use by taxpayers classified by the Tax Administration as “Special”, where they will present electronically, at most every six months, the detailed report of the purchases and sales made, in accordance with the provisions of the article. 57 “D” of Decree Number 27-92 of the Congress of the Republic of Guatemala, Value Added Tax Law.
When should they join?
- Large Special and Medium Special Taxpayers will submit their reports in the new system starting January 01, 2023.
- Regional Special Taxpayers will submit their reports in the new system starting April 01, 2023.
Requirements
- Have a Virtual Agency user.
- Have updated data in the RTU Digital
- Have access to the Electronic Purchase and Sales Report system, access provided to taxpayers classified as “Special” (Large, Medium and Regional) by the Tax Administration.
Steps to submit the Electronic Purchases and Sales Report
- Enter the Virtual Agency.
- Select the “Applications” Menu.
- Click on “Electronic Purchases and Sales”.
- Select the “Electronic Purchase and Sales Report” option.
- Enter data for the period to be presented.
- Confirms the presentation of the Electronic Purchases and Sales Report.
- Generate and download the certificate in PDF format.
Fine for non-submission of the Electronic Purchases and Sales Report:
Based on the provisions of article 94, paragraph 13 of Decree Number 6-91 of the Congress of the Republic of Guatemala, Tax Code. Failure to submit to the Tax Administration the reports established in the tax laws.
Sanction:
- First time five thousand quetzales (Q.5,000.00)
- Second time ten thousand quetzales (Q.10,000.00)
- More than twice a fine of ten thousand quetzales (Q.10,000.00) plus the equivalent of one percent (1%) of the gross income obtained by the taxpayer, during the last month in which income was declared, will be applied.
This sanction will be applied for each time you fail to comply with your obligation.
