Welcome to the VAT Withholding System (Web Withholdings) of the Superintendency of Tax Administration.
What is Web Withholdings -VAT?
It is the System available to all individual or legal persons designated by Law and activated by the Superintendency of Tax Administration, to retain part of the Value Added Tax in the purchase of goods or in the acquisition of services, who will act as Agents. of VAT Withholding, in accordance with the provisions of Decree Number 20-2006 “Legal Provisions for the Strengthening of the Tax Administration”; its “Regulations” Government Agreement Number 425-2006 and what is established in the Value Added Tax Law.
How can I use it?
In order to have access to this system, the taxpayer must be qualified and activated by the Superintendence of Tax Administration, as a VAT Withholding Agent and those designated by specific law.
What are the obligations of VAT Withholding Agents?
- Make the withholdings established by law, when they must act as Withholding Agents.
- Generate the Affidavit of VAT Withholdings with the entire tax withheld, within the first (15) business days of the month immediately following the month in which the withholding is made.
- Deliver the pre-numbered and authorized withholding certificate for each transaction subject to withholding (it is issued when the seller of the good or service provider delivers the invoice).
- Be up to date in compliance with your tax obligations.
How do I enter the Web Withholding System -VAT-?
To enter the Web Withholding System -VAT- the taxpayer must enter the SAT Portal and in the Virtual Agency section they must enter the username and password provided for this purpose.
How do I pay the tax on VAT withholdings made and within what period?
The payment of the tax for VAT withholdings made on invoices that correspond to the General and Small Taxpayer Regime, must be submitted through the SAT-2340 form Sworn Declaration of VAT Withholdings from Declaraguate, which will be paid with the SAT 2000 ticket at any time. bank of the system or by Bancasat within the first fifteen (15) business days of the immediately following month in which the withholding is made.
The payment of the tax for VAT withholdings made on invoices that correspond to the Special Regime for Agricultural Taxpayers, must be submitted through the form SAT-2320 Affidavit of VAT Agricultural Withholdings from Declaraguate, which will be paid with the SAT 2000 ticket at any bank. of the system or by Bancasat within the first ten (10) business days of the immediately following month in which the withholding is made.
What are the percentages for applying VAT withholding?
- Special Taxpayers and Other withholding agents: 15%
- Exporter (Decree 29-89): 65%
- Exporter (Decree 29-89) with Duality: 15%, 65%
- Regular Exporter: 15%, 65%
- Regular Exporter with Duality: 15%, 15%, 65%
- Public Sector: 25%
- Credit or Debit Card Operator: 15%, 1.5%
Withholding for invoices Small Taxpayer Regime It will be (5%) and the amount must be greater than or equal to two thousand five hundred quetzales with one cent (Q 2,500.01).
The Withholding Agents will not practice the corresponding withholding when they provide services or make purchases of less than two thousand five hundred quetzales (Q2,500.00), with the exception of the Public Sector, Credit or Debit Card Operators and fuel acquisition paid with Credit or debit card.
Withholding for invoices Special Regime for Agricultural Taxpayers will be (5%). To make withholdings under this regime, the Withholding Agent must enter their Virtual Agency and make it in the Web Withholdings system.
The withholding will be applied to the total amount of the invoice.
