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馃嚞馃嚬 Guatemala - E-Invoicing Specifications (DTE)

Status: 馃煝 Mandatory | Active for all businesses Authority: SAT (Superintendencia de Administraci贸n Tributaria) Platform: SAT Electronic Invoice System (DTE)

1. Context & Overview

Guatemala has mandatory e-invoicing (documento tributario electr贸nico - DTE) through SAT. The system follows a Clearance Model requiring pre-authorization. Progressive rollout began in 2017.

DateScopeObligation
2017+ProgressiveInitial rollout by sector
OngoingAll businessesContinuous SAT authorization
CurrentFull mandatoryAll transaction types

2. Technical Workflow (DTE Clearance)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate DTE XML| X[XML Document]
    X -->|2. Digital Signature| Cert[Digital Certificate]
    Cert -->|3. Submit to SAT| SAT[SAT Platform]
    
    SAT -->|4. Validation| V[Schema + Rules]
    V -->|5. Authorization| SAT
    
    SAT -->|6. Return ACK + Number| S
    
    S -->|7. Deliver DTE| C[Client]
    S -->|8. Store XML| DB[Archive]

馃П Key Components

  1. DTE (Documento Tributario Electr贸nico): Electronic tax document
  2. NIT (N煤mero de Identificaci贸n Tributaria): Tax ID
  3. Digital Certificate: SAT-approved
  4. Firma Electr贸nica: Electronic signature

3. Data Standards & Formats

A. Required Format

  • XML Format: SAT schema
  • Encoding: UTF-8
  • Digital Signature: Required

B. Document Types

CodeTypeDescription
FACTFacturaInvoice
NDEBNota D茅bitoDebit note
NCRENota Cr茅ditoCredit note
NABNNota AbonoCredit memo
RECIReciboReceipt

C. Critical Data Fields

  • NIT: Tax ID (8-12 digits)
  • IVA: VAT (12%)
  • N煤mero DTE: Authorization number
  • C贸digo Establecimiento: Branch code

4. Business Model & Compliance

A. Workflow

  1. NIT Registration: Obtain Guatemalan tax ID
  2. Certificate: Acquire SAT electronic signature
  3. DTE Generation: Create schema-compliant XML
  4. Signing: Apply electronic signature
  5. Submission: Send to SAT for authorization
  6. Delivery: Send to buyer

B. Archiving

  • Retention: 4 years
  • Format: Original XML

5. Implementation Checklist

  • NIT Registration: Obtain Guatemalan tax ID
  • Digital Certificate: Acquire SAT certificate
  • DTE Engine: Build SAT schema generator
  • Signature Integration: Implement signing
  • SAT API: Connect to web services
  • Document Types: Support all DTE types

6. Resources