Guatemala VAT Registrations Explained

Updated 3 months ago

Guatemala has two VAT registration schemes. The scheme that applies to your business depends on your residency and annual revenue.

Registration Schemes at a Glance

Scheme	Who qualifies	VAT treatment
Standard VAT Registration	Resident businesses, non-resident businesses selling B2C	Charge 12% VAT on taxable supplies; claim input tax credits
Small Taxpayer Regime	Resident individuals or entities with annual sales not exceeding GTQ 500,285.00 (2026 figure)	Remit 5% on gross sales; no input tax credit recovery

Notes on the Small Taxpayer Regime

The annual threshold is calculated as 125 times the current minimum monthly salary for the non-agricultural sector in Guatemala. This amount changes each year as the minimum wage is updated. For 2026, the threshold is GTQ 500,285.00. The Small Taxpayer Regime is currently out of scope for Kintsugi's Guatemala support.

Registration Thresholds

All registration thresholds in Guatemala are zero. This means registration is required from the very first taxable supply, regardless of revenue. There is no forward-looking test and no voluntary registration option.

Non-Resident Businesses

Non-resident sellers of digital or electronic services to Guatemalan consumers (B2C) must register under the Standard VAT Registration scheme. A local tax representative is mandatory for non-resident registrants.

Tax ID

Guatemala uses the NIT (Número de Identificación Tributaria) as the unique tax identification number assigned by SAT.

Format: 8 digits (e.g., 23578467) or up to 12 characters
For entities: May include a letter suffix or check digit. Format example: XXXXXXXX-X or XXXXXXXX-K

Filing Frequency

All VAT registrants in Guatemala file monthly. There is no quarterly or annual option.

Filing type	Deadline
Standard VAT Registration	Within the calendar month following the end of the tax period
Small Taxpayer Regime	Within the calendar month following the end of the tax period

NIT returns: Required. Even if you had zero activity during the month, you must still file a return.

Weekend and holiday rule: If a filing deadline falls on a Saturday, Sunday, or a national holiday, the deadline moves to the next working day.

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