# Guatemala VAT (IVA) Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/latam/guatemala
Published: September 22, 2026

Guatemala's VAT (IVA) is 12% on most transactions. This guide covers registration, invoicing, and monthly filing for resident and foreign sellers.

- **SaaS (domestic):** Taxable
- **SaaS (foreign):** No VAT mechanism

## 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

## 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](/sales-tax-guides/latam).

## 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].

## Sources

- Ley del Impuesto al Valor Agregado (Decreto 27-92) — Art. 10 rate, Art. 40 monthly filing: [https://www.tse.org.gt/images/UECFFPP/leyes/decreto_27-92-iva.pdf](https://www.tse.org.gt/images/UECFFPP/leyes/decreto_27-92-iva.pdf)

- SAT — Ley del Impuesto al Valor Agregado (Decreto 27-92): [https://portal.sat.gob.gt/portal/wpfd_file/decreto-no-27-92-ley-del-impuesto-al-valor-agregado-decreto-numero-27-92/](https://portal.sat.gob.gt/portal/wpfd_file/decreto-no-27-92-ley-del-impuesto-al-valor-agregado-decreto-numero-27-92/)

- SAT — Preguntas frecuentes, cumplimiento tributario: [https://portal.sat.gob.gt/portal/preguntas-frecuentes/cumplimiento-tributario/](https://portal.sat.gob.gt/portal/preguntas-frecuentes/cumplimiento-tributario/)

- Código Tributario (Decreto 6-91) — interest and penalties: [https://inap.gob.gt/web/decreto-6-91-codigo-tributario/](https://inap.gob.gt/web/decreto-6-91-codigo-tributario/)

## Frequently Asked Questions

### What is the Guatemala VAT (IVA) rate in 2026?

12% standard, with an effective 5% for small taxpayers on gross sales; exports and certain basic goods are exempt.

### Do foreign digital sellers register for VAT in Guatemala?

No. Guatemala has no dedicated foreign digital-services regime, so cross-border B2C digital sales fall outside the collected VAT net.

### Is SaaS taxable in Guatemala?

Domestically supplied SaaS is taxable at 12%. Foreign-supplied digital services have no VAT collection mechanism.

### Is there a withholding tax on payments to foreign providers?

Yes, but it is income tax, not VAT: a 15% ISR withholding may apply to payments to non-residents for services.

### How often is VAT filed in Guatemala?

Monthly, through Declaraguate, due by the end of the following calendar month under the general regime.

### What is the penalty for unpaid VAT in Guatemala?

A penalty of 100% of the omitted tax, reducible on voluntary correction, plus daily moratory interest.

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