Overview of Guatemala VAT Supported in Kintsugi

Guatemala imposes a Value Added Tax (VAT), locally known as Impuesto al Valor Agregado (IVA), administered by the Superintendencia de Administración Tributaria (SAT), which is Guatemala's national tax authority. Kintsugi supports VAT compliance for businesses operating in or selling into Guatemala.

What Kintsugi Supports for Guatemala

• Nexus monitoring (physical, economic, and collected tax nexus)

• VAT registration for both resident and non-resident businesses

• Tax engine to calculate and collect VAT on B2B SaaS and B2C SaaS transactions

• Monthly VAT filing and remittance

Who This Applies To

The VAT (Value Added Tax) regulations in Guatemala are applicable to a wide range of businesses that engage in the supply of goods or digital services to customers within the country. This requirement holds true regardless of the physical location of the business itself. In other words, whether a company operates from within Guatemala or is based in another country entirely, if it provides goods or digital services to consumers in Guatemala, it must comply with the local VAT rules.

This includes both domestic businesses and international entities that conduct transactions with Guatemalan customers. Therefore, it is essential for all businesses involved in such activities to be aware of and adhere to the VAT regulations to ensure compliance and avoid any potential legal or financial repercussions.

Key Facts at a Glance

• Standard VAT rate: 12%

• Tax authority: SAT (Superintendencia de Administración Tributaria)

• Filing frequency: Monthly only

• Registration threshold: None. VAT registration is required from the first taxable supply.

• Regional/local VAT: Not applicable. VAT is imposed at the national level only.

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