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GT: Decree 4-2019 issued by the Guatemalan Congress

May, 2019

On April 30th, 2019, Decree 4-2019 was published in the Official Gazette in order to reinvigorate the coffee sector and other exportation businesses by modifying the following laws:

  1. Decree 12-2013: The term of the Trust for the Support of the Guatemalan Coffee Producers was extended until the year 2051.
  2. Decree 10-2012: Taxpayers keeping complete accounting records according to the Commercial Code and authorized to issue special invoices on behalf of the seller should apply a 5% income tax withholding.
  3. Decree 27-92: The obligation for the producers of agricultural, artisan and recycled products to update their information before the Tax Administration Office (SAT) on a yearly basis was eliminated and replaced by a sole registration.
  4. Decree 27-92: A new Special Electronic Procedure for the exporters to obtain their VAT Credit refund is created. This new procedure can only be used by exporters of goods duly incorporated to Electronic Invoicing Regime (FEL).
  5. Decree 27-92: SAT is given the powers to add contributors to the Electronic Invoicing Regime once they fulfill certain requirements.

The law will come into force on May 9th, 2019 except for the changes included in sections 3, 4, and 5 above, which come into force six months after the publication of Decree 4-2019.


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