Guatemala VAT (IVA) Guide for 2026: Rates, Registration & Compliance
Guatemala's VAT (IVA) is 12% on most transactions. This guide covers registration, invoicing, and monthly filing for resident and foreign sellers.
Last updated
Key Takeaways
Guatemala's VAT (IVA) standard rate is 12%, with small taxpayers under the Régimen de Pequeño Contribuyente paying an effective 5% on gross sales instead, and exports (including qualifying exported services) exempt with input VAT recoverable. Guatemala's VAT law has no dedicated regime for non-resident digital-service providers, so cross-border B2C digital services fall outside the collected VAT net — payments to non-residents instead face a separate 15% income-tax withholding that is not VAT. Domestically supplied SaaS is taxable at 12%, while foreign-supplied digital services have no VAT collection mechanism.
Taxability Snapshot
SaaS (domestic)
Taxable
SaaS (foreign)
No VAT mechanism
Sales Tax Rates
Guatemala's VAT (IVA) standard rate is 12%, applied to most goods and services [1]. Small taxpayers under the Régimen de Pequeño Contribuyente pay an effective 5% on gross sales instead [1]. Exports of goods and qualifying exported services are exempt from IVA, with exporters able to recover the IVA paid on their inputs through a refund [1]. The tax authority is the Superintendencia de Administración Tributaria (SAT).
Rate | Applies to |
|---|---|
Standard 12% | Most goods, services, digital supplies |
Small taxpayer 5% | Gross sales under the small-taxpayer regime |
Zero 0% | Exports and certain basic goods |
For more detail, see our LATAM tax guides.
Registration or Nexus Threshold
Guatemala's VAT law contains no dedicated regime for non-resident digital-service providers, so cross-border business-to-consumer digital services fall outside the collected VAT net [1]. Payments by Guatemalan payers to non-residents for services are subject to a separate 15% income-tax withholding, which is not VAT and does not create a VAT registration. Domestically supplied SaaS is taxable at 12% [1].
What foreign digital sellers should know:
Confirm whether any services are supplied from within Guatemala.
Treat foreign business-to-consumer digital sales as outside the current VAT net.
Note that Guatemalan payers may apply a 15% income-tax withholding.
Apply 12% IVA to any locally supplied services.
Monitor SAT for any future digital-services VAT rules.
Filing Frequency & Deadlines
File and remit within the calendar month following the reporting period [1][3]. Electronic invoicing (FEL) applies across the taxpayer base.
Exemptions
Exports of goods and qualifying exported services are exempt from IVA, with exporters able to recover the IVA paid on their inputs through a refund. Domestically supplied SaaS is taxable at 12%, while foreign-supplied digital services have no VAT collection mechanism [1].
Penalties
Unpaid or under-declared VAT carries a penalty of 100% of the omitted tax, reducible where the taxpayer corrects voluntarily, plus moratory interest, under the Tax Code (Decreto 6-91) [4].
Frequently Asked Questions
Guatemala IVA Calculator
Choose a rate
Guatemala · IVARates as of August 2026. Source: SAT: Decreto 27-92 (IVA law) (opens in a new tab).
Guatemala · General rate
12%
IVA rate
Enter an amount to see the tax and total.
This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.