The main input of the VAT-FEL Return system is the automatic loading of your Online Electronic Invoices, in compliance with the provisions of article 72 of Decree Number 10-2012 of the Congress of the Republic of Guatemala, Tax Update Law.
In order to provide you with better guidance, a manual is presented that contains the steps to use the IVA-FEL Form from the Virtual Agency.
1. Requirements to access the VAT-FEL Form
- Virtual Agency User
- Updated on the RTU Digital
- Affiliated with the Salaried Regime
2. Enter the VAT-FEL Form from the Virtual Agency by selecting:
- Tax Services
- VAT-FEL form
3. Steps to follow to submit the VAT-FEL Form from the Virtual Agency:
- Enter NIT of the Employer
- Enter personal email
- The system will show you the totals of the Electronic Tax Documents that were issued with your NIT or CUI, as well as the Forms presented in Declaraguate, including DUCA, FYDUCA and Vehicle Transfers VAT (SAT- 231)
- To send the form press the option Submit Return.
- The notification with the SAT Form -1111 and the proof of presentation will arrive to the email you entered.
4. Invoices from the following Regimes are not included in the VAT-FEL Return system:
- Small Taxpayer Invoice
- Small Taxpayer Electronic Invoice
- Invoice Special Regime for Agricultural Taxpayer
- Small Taxpayer Electronic Regime Invoice
- Special Electronic Regime Invoice for Agricultural Taxpayer
In accordance with the provisions of Articles 49, 54 “C” and 54 “E” of Decree Number 27-92 of the Congress of the Republic of Guatemala, Value Added Tax Law, They do not generate the right to Tax Credit.
5. Rectification of Employer NIT from the VAT-FEL Return system:
5.1 Requirements to Rectify Employer NIT
- Have submitted the VAT-FEL return in the period to be rectified.
- Correct employer NIT
- Generate Form SAT-0811 from https://declaraguate.sat.gob.gt/declaraguate-web/
For employers who wish to verify the authenticity of the Electronic Notification of Receipt of the VAT-FEL Return, they can consult it through the QR Code printed on it.