Standard

12%

Reduced

5% on gross sales for small taxpayers with annual turnover of less than GTQ150,000 (approximately USD19,585) (no input tax recovery)

Other

Exempt, zero-rated, and a fixed amount on used vehicles

Guatemala VAT number format

Businesses in Guatemala that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Tax Administration Superintendence (SAT), and will follow a certain format. The VAT number format is Tax identification number (NIT).

Guatemala VAT return periods

Businesses in Guatemala that are required to collect tax from consumers must file regular tax returns with the Tax Administration Superintendence (SAT) in Guatemala City. Guatemala's VAT return periods are:

Monthly

Guatemala Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Guatemala are required to start collecting and remitting tax.

Registration

None

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Guatemala are not required to collect taxes from the consumer.

Guatemala VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Guatemala VAT refund program, more info can be obtained from the Tax Administration Superintendence (SAT).