At Guatemala`s press conference, taxpayers urged not to issue invoices to the end user, but to always use their NIT or IPR. At the time of writing this article, the tax administration is preparing an amendment to the VAT regulation so that invoicing with NIT or DPI becomes mandatory. In addition, it is proposed to the Congress of the Republic, through the Ministry of Finance, to amend the VAT Act and impose stronger obligations on taxpayers who have to charge NITs and impose a higher obligation on the buyer based on a certain value. First of all, it should be noted that neither the Tax Code nor the VAT Law prohibit the issuance of invoices for sales to CF, nor is there a maximum amount in the legislation to issue such documents, so its practice is allowed. In the case of the requirements and conditions of these documents, Article 29 of the law stipulates that the regulation is the one who must elaborate it, and therefore we have that in the recent reforms of this standard, contained in agreement No. 125-2022, published on May 26, the practice of issuing invoices to the end user is reaffirmed. As article 8 article 30 of the regulatory standard has been amended and paragraph 9 has been amended, which stipulates that the buyer`s NIT must be noted in the buyer`s sales invoices. If it does not exist or does not provide it, the words „end user“ or the acronym „CF“ are recorded; or otherwise, the unique identification code or passport number, if applicable. It is important to note that the change adds another piece of information, such as the passport number. It is interpreted to mean that these are sales to foreigners. At the press conference, offered by the Superintendence of Tax Administration (SAT) last March, it was reported that several taxpayers issued invoices for the sale of high values and sent the end user (CF) instead of the buyer`s tax identification number (NIT). As a result of this disclosure, we were asked whether the Tax Act prohibits the issuance of such documents in this way and whether it is limited to a maximum amount for each document. In view of these doubts, I consider it appropriate to analyse what the tax rules provide in this regard and to clarify that this should not be confused with the different treatment of the issue of special invoices.

It also stresses that invoices, special invoices, small taxpayers` invoices, direct debits, credit notes must comply with at least the following requirements, data and characteristics: it is important to clarify that the VAT Law or the Regulation prevent the need to invoice the final consumer. The issuance of invoices to the final consumer applies only to sales invoices, since paragraph 9 of the Regulation refers to the buyer`s NIT, i.e. it refers to the buyer, but not to the issuance of special invoices, since Article 52 of the Law stipulates that this is the invoice issued in the name of the seller or service provider. For this reason, Article 38 of the Regulation requires that the book of purchases and services received in the case of the special invoice requires that the full name of the seller or service provider be entered and, if he does not have an NIT, the number of the personal identification document must be entered. The conference highlights the benefits of requesting electronic invoices with NIT. For taxpayers who request invoices with their NIT, it has the following advantages: in other words, the selling taxpayer can issue invoices in this way and for any amount in accordance with laws and regulations, but must bear in mind that the SAT stated at the press conference mentioned at the beginning of this column that it will verify taxpayers who issue CF invoices for the amounts, which are larger than Q25. 000.00. The establishment of parameters for the supervision of taxable persons is the responsibility of the auditor, so that taxpayers who charge the final consumer values in excess of that amount should be aware that they are being controlled. Although the current legislation does not prohibit the issuance of electronic invoices with the final consumer, it does not set a maximum amount for the final consumer, so if clarity is to be provided, it is because the tax administration can make use of its powers and carry out audits if it has reasonable doubts about certain events. NIT of the purchaser.

If the latter does not have it or does not provide it, the end-user words or the acronym „CF“ or, if this is not the case, the number of the personal identification document are entered. If there is an NIT, a receiver is identified and the SAT can give verification and follow-up. Otherwise, when electronic invoices are issued to the end user, the recipient is not identified and it is considered that the purchase is not intended for consumption, but to generate a sale.