[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-266841-105":59,"doc-detail-266841-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","electronic-invoicing-in-guatemala-eurosocials-assistance-to-sat-support-itinerary","Electronic Invoicing in Guatemala - EUROsociAL’s Assistance to SAT - Support Itinerary","","Relevant experience focuses on electronic invoicing in Guatemala and EUROsociAL’s support to the Superintendence of Tax Administration (SAT) in launching and modernising a second-generation electronic invoicing model. It explains why tax administrations must respond to globalisation, technological change, and communication and process gaps, and links the programme to Guatemala’s Change Agenda 2012-2016 and strategic plans. The text details the timeline for mandatory adoption and outlines expected development, technical documentation, and technical assistance from Brazil and Mexico to adapt electronic tax documents (DTE) and improve fiscal control.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/electronic-invoicing-in-guatemala-eurosocials-assistance-to-sat-support-itinerary/266841/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/electronic-invoicing-in-guatemala-eurosocials-assistance-to-sat-support-itinerary/266841.png","ImageObject",300,407,{"name":92,"@type":93},"วิน","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-09-14",true,{"@type":102,"interactionType":103,"userInteractionCount":29},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Why did Guatemala’s SAT pursue a new electronic invoicing model?","Question",{"text":112,"@type":113},"The document links the need to update the existing model to technological modernization and to better fit new business transaction models and international electronic exchanges, while improving tax control and compliance.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"When was electronic invoicing in Guatemala implemented and made mandatory?",{"text":117,"@type":113},"Electronic invoicing began in 2007, with mandatory use established through a gradual process starting in 2012 and completed in March 2013.",{"name":119,"@type":110,"acceptedAnswer":120},"What support did EUROsociAL provide to SAT?",{"text":121,"@type":113},"EUROsociAL supported SAT for two years to define a new electronic invoicing model, including technical documentation such as the operating scheme and the structure of Electronic Tax Documents (DTE) adapted to Guatemala’s tax system.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},266841,1790526020,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":29,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":24,"preview_page_count":4},2336475104736,"https://ap-avatar.wpscdn.com/avatar/22000c4c5e0e5b17e70?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786591360781797222","RELEVANT ExPERIENCE  \nELECTRONIC INVOICING IN GUATEMALA  \nSupporting the Superintendence of Tax Administration of Guatemala in the launch of a new electronic invoicing system  \nEUROsociAL is supporting Guatemala in the technological modernisation of SAT (Superintendence of Tax Administration) aimed at reducing costs, making procedures easier and increasing fiscal control on business operations in the country.  \nIn recent years, tax administrations have faced major challenges created by the globalisation of trade, technological advances and the consequences in communications and processes, which have created new ways for tax obligations not tobe complied with. These challenges mean that the tax administrations have to incorporate innovative responses for issues to control, supervise and audit.  \nAs part of the governmental plan “Change Agenda 2012-2016” and the Fiscal and Competitiveness  \nCovenant, a series of commitments to seek an increase in tax collection and an increase in the tax base were established, expanding the number of taxpayers. In this regard, Guatemala’s Superintendence of Tax Administration (SAT) in its Institutional Strategic Plan 2013-2015 considered it necessary to facilitate and encourage taxpayers and decision-makers to voluntarily fulfil their tax obligations by simplifying the systems, proceduresand tax filing requirements and/or taxpaying and customs administration; improving customer care, information, divulgation, guidance and training  \nPUBLIC FINANCE  \nVOLUNTARY COMPLIANCE  \nGUATEMALA  \naimed at the taxpayer and those in charge. One of the lines of action in this regard is to strengthen the invoicing model.  \nIn Guatemala, electronic invoicing began to be implemented in 2007, and through the Agreement of the Directory 2008-2011 its mandatory use was established through a gradual process of incorporation in large companies, initiated from 2012 and completed in March 2013. Thus, Guatemala has become one of the first countries to start up electronic invoicing in the region. After more than seven years, the need to update the current model has been identified, as well as having to review the provisions regarding electronic invoicing, creating a new regime (Second Generation) to respond to the new models for business transactions and international electronic exchanges. The new model will be adapted to the invoicing standards of countries throughout the world. This will allow large companies to operate wherever business relations are established.  \nEUROSOCIAL’S ASSISTANCE TO GUATEMALA’S SUPERINTENDENCE OF TAX ADMINISTRATION (SAT)  \nFor the last two years, the EUROsociAL Programme has been supporting the Tax Administration of Guatemala in their process to define a new electronic invoicing model in order to adapt it to international trends and best practices.  \nAfter it is approved, during 2016 SAT is expected to carry out the development and implementation  \n60 DIALOGUE FOR ACTION  \nof the new electronic invoicing model. EUROsociAL has supported the issue of technical documentation including its operating scheme and the structure that the Electronic Tax Documents (DTE) shall have, adapted to the Guatemalan tax system.  \nEUROSOCIAL’S SUPPORT ITINERARY  \n2014.  \n Specialist advice from Brazil to Guatemala to implement electronic invoicing.  \n Appointment of the technical team that worked in the design of the second generation electronic invoicing (FACE 2G) and definition of the regulation proposal.  \n2015.  \n Specialist advice from the Mexican Tax Administration Service to the Guatemalan SAT.  \n For the remainder of this year, the new model is expected to be approved by the Directorate, the issue of technical documentation including its operating scheme or the structure that the DTE (Electronic Tax Documents) is going to have, adapted to the Guatemalan tax system.  \nCoordinating Partner Operating Partners  \nIn addition to Guatemala, EUROsociAL has supported modernisation processes for tax administrations in","cbCaiiGTlqkqwTBk","https://ap.wps.com/l/cbCaiiGTlqkqwTBk","pdf",2162599,"English","# Relevant Experience\n## Electronic Invoicing in Guatemala\n## Public Finance and Voluntary Compliance\n## EUROsociAL’s Assistance to SAT\n## EUROsociAL’s Support Itinerary (2014-2015)\n## South-South Cooperation and CFDI Knowledge Transfer","[{\"question\":\"Why did Guatemala’s SAT pursue a new electronic invoicing model?\",\"answer\":\"The document links the need to update the existing model to technological modernization and to better fit new business transaction models and international electronic exchanges, while improving tax control and compliance.\"},{\"question\":\"When was electronic invoicing in Guatemala implemented and made mandatory?\",\"answer\":\"Electronic invoicing began in 2007, with mandatory use established through a gradual process starting in 2012 and completed in March 2013.\"},{\"question\":\"What support did EUROsociAL provide to SAT?\",\"answer\":\"EUROsociAL supported SAT for two years to define a new electronic invoicing model, including technical documentation such as the operating scheme and the structure of Electronic Tax Documents (DTE) adapted to Guatemala’s tax system.\"}]","Electronic Invoicing in Guatemala - EUROsociAL’s Assistance to SAT - Support Itinerary | PDF",1789412209]