Guatemala VAT

Value Added Tax was implemented in Guatemala in July 1992. It is termed Impuesto al Valor Agregado (IVA), and is administered by the Tax Administration Superintendence (SAT).

The VAT Act (Ley del Impuesto al Valor Agregado, VAT Act 27-92) contains the VAT rules.

AT is due in Guatemala on the following supplies:

• Imports
• Leasing assets
• Provision of goods
• Provision of services