Guatemala — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|12%||5%, 0%||Quetzal (GTQ)|
Guatemala's general VAT rate is 12%, with other rates including 5% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Tax Administration Superintendence (SAT) (http://www.sat.gob.gt) in Guatemala City.
Guatemala's consumption tax is called the Value-added tax (VAT), locally known as Impuesto al valor agregado (IVA), which was introduced in July 1992.
Guatemala VAT rates for 2023
- 5% on gross sales for small taxpayers with annual turnover of less than GTQ150,000 (approximately USD19,585) (no input tax recovery)
- 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:
Guatemala Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Guatemala are required to start collecting and remitting tax.
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).
Guatemala Tax Sources & Citations
- EN: Guatemala Value Added Tax
- RU: НДС
- CN: 增值税
- Guatemala Tax Administration Superintendence (SAT) (1)
- Ernst & Young global VAT tax study, Guatemala (updated 2023)
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