Guatemalan VAT returns

Guatemalan VAT returns are filed on a monthly basis. They are due by the last calendar date of the following month. Any VAT due must be settled at the same time.

VAT credits are generally only refundable to regular, certified exporters. This can be done via monthly reclaims. Otherwise, tax payers in credit must produce a qualified accountant’s tax opinion as proof if seeking a repayment.

The option to submit returns online was introduced in 2019. 

Guatemalan VAT Recovery by non-residents

Non-resident businesses may not reclaim Guatemalan VAT incurred unless they are VAT registered.