Guatemala SAT IVA & Factura Electronica Calculator
Calculate 12% General IVA (direct and reverse total extraction for FEL), 5% Pequeno Contribuyente, and SAT withholding amounts.
Invoice Transaction Particulars Decreto 27-92
Factura FEL Tax Breakdown
Guatemala IVA Regimes Comparison
| Regime | Statutory Rate | Annual Revenue Ceiling | Fiscal Credit (Credito Fiscal) | Invoicing Form |
|---|---|---|---|---|
| Regimen General del IVA | 12.0% | Unlimited | Yes (Debits vs Credits) | Factura Electronica FEL |
| Pequeno Contribuyente | 5.0% Flat | Q 150,000.00 / year | No (Definitive tax) | Factura Pequeno Contribuyente |
| Pequeno Contribuyente Agropecuario | 5.0% Flat | Q 3,000,000.00 / year | No | Factura Especial / FEL |
Frequently Asked Questions
What is the general IVA rate in Guatemala?
Under Decreto 27-92 (Ley del Impuesto al Valor Agregado), the general rate is 12% applied to the sale of goods, provision of services, and imports.
How is IVA extracted from an all-inclusive invoice total?
To extract IVA from a total invoice price: Tax Base = Total ÷ 1.12; IVA = Total - Tax Base (or Tax Base × 0.12).
What is the tax rate for Pequeno Contribuyente in Guatemala?
Under Art. 47 of Decreto 27-92, individuals or legal entities with annual sales not exceeding Q150,000 pay a definitive flat tax of 5% on gross sales, with no right to fiscal credit.
What are SAT IVA retentions (Retenciones de IVA)?
Designated withholding agents (Agentes de Retencion) must withhold 15% of the invoiced IVA on commercial purchases, or 65% in the case of exporters, paying the balance to the supplier.
What is the Factura Electronica en Línea (FEL) system?
FEL is Guatemala's mandatory digital tax invoicing framework managed by SAT, issuing authorized digital invoices with real-time authorization UUIDs and QR validation.
Engr. Muhammad Shahzad
Chief Systems Architect & Lead Statutory Auditor
Specialist in Central American labor codes, insular payroll systems, and tax administration frameworks. All computational models are verified against Guatemala's Codigo de Trabajo, Decreto 10-2012 (Ley de Actualizacion Tributaria), Decreto 27-92 (IVA), and SAT tax schedules.
📊 Matriz Oficial de Deducciones IGSS y Retenciones SAT Guatemala
| Statutory Component / Legal Deduction Item | Calculated Amount (GTQ) |
|---|---|
| Primary Net / Statutory Payable Amount | Q 0.00 |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Guatemalan SAT & IGSS Social Security Compliance Principal
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.