DIRECT ACCESS TO THE OFFICIAL PORTAL
Agencia Virtual SAT — The New Mandatory Platform
Go to agenciavirtual.sat.gob.gt
Before you click, have ready:
  • Active NIT (Guatemalan tax ID)
  • DPI of the taxpayer or legal representative
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Cost: Free (Q0) · Phase 1: June 2, 2026 · Phase 2: September 1, 2026 · Verified: May 2026

TL;DR: From June 2, 2026, Guatemala’s 6,438 Special Taxpayers (Grandes, Medianos, Regionales) can no longer file 5 key ISR/VAT/ISO forms through Declaraguate. From September 1, 2026, the same change applies to 310,499 General Regime taxpayers. The 5 affected forms are SAT-1311, SAT-1361, SAT-1411, SAT-2237 and SAT-1608, and they can only be filed through Agencia Virtual SAT. Four regimes (Small Taxpayer, Electronic Small Taxpayer, Special Primary, Special Agricultural) keep using Declaraguate.

What’s Changing (and What Isn’t)

On March 11, 2026, SAT announced — through Superintendent Werner Ovalle Ramírez — a staged migration from Declaraguate to Agencia Virtual for the central tax forms of Guatemala’s tax system. Prensa Libre expanded the story on May 13, 2026, with the specific list of 5 affected forms.

This is NOT a Declaraguate shutdown. Declaraguate stays online for small regimes and for other types of payment. What changes is that the 5 forms most used by mid-sized and large businesses stop being accepted via Declaraguate and can only be filed through Agencia Virtual.

The Two Migration Phases

PhaseDateAffected taxpayersVolume
Phase 1June 2, 2026Special Taxpayers (Grandes, Medianos, Regionales)6,438
Phase 2September 1, 2026General VAT Regime310,499

Phase 1 applies to filings for the May 2026 period and onward (submitted in June). If you’re a Special Taxpayer, the VAT, monthly ISR, or ISO return you’d usually file in June must now go through Agencia Virtual.

The 5 Forms Leaving Declaraguate

These five forms can only be filed through Agencia Virtual starting on the dates above:

FormTax
SAT-1311Monthly Optional ISR (ISR Opcional Mensual)
SAT-1361Quarterly ISR (ISR Trimestral)
SAT-1411Annual ISR (ISR Anual)
SAT-2237General VAT (IVA General)
SAT-1608Solidarity Tax — ISO (Impuesto de Solidaridad)

For per-form details, see: SAT forms migrating to Agencia Virtual.

Who CAN Keep Using Declaraguate

Four specific regimes are not affected by the migration and can keep filing through Declaraguate (or, optionally, use App FEL for suggested returns):

  1. VAT Small Taxpayer Regime (Pequeño Contribuyente)
  2. Electronic Small Taxpayer Regime (Pequeño Contribuyente Electrónico)
  3. Special Primary Regime — agriculture and crafts (Especial Primario)
  4. Special Agricultural Regime — livestock, hydrobiological, and beekeeping sectors (Especial Agropecuario)

If you belong to any of these regimes, you don’t have to migrate and you can keep using Declaraguate. See: Regimes that can keep using Declaraguate.

Companion Tools That Become Mandatory

Taxpayers migrating to Agencia Virtual must also use (where applicable to size and operations):

  • Retenciones Web — single platform to issue withholding certificates and report VAT/ISR withholdings
  • Sistema de Inventarios Electrónico — to report goods inventory within Tax Code deadlines
  • Gestión de Rentas del Trabajo Web — from 2026, all Especiales Grandes, Medianos and Regionales must use the web version for ISR withholdings on employee payroll. Allows bulk data upload and immediate reconciliation with form SAT-1331
  • Verificador Integrado — mandatory consultation to check whether suppliers have VAT/ISR omissions or are flagged “not located.” Used to validate input VAT credit before claiming it

How to Prepare (Step by Step)

  1. Check your tax regime. Pull up your active RTU in Agencia Virtual or the SAT portal. Identify whether you’re a Special Taxpayer, a General Regime taxpayer, or one of the 4 unaffected regimes.

  2. If you don’t have an Agencia Virtual user, get one now. Online through SAT’s electronic services or in person at any SAT tax office (Oficina or Agencia Tributaria). You need NIT + DPI. See: How to register for Agencia Virtual SAT.

  3. Identify which forms you file. If you regularly file SAT-1311, 1361, 1411, 2237 or 1608, you’re directly affected. If you only file other forms, check whether they fall into the second batch of 6 forms SAT announced will migrate in 2026 (the specific list has not been published).

  4. Practice filing in Agencia Virtual before the deadline. The system is already live. SAT data through January 31, 2026 showed 23,937 SAT-2237 returns already filed via Agencia Virtual, with 89% acceptance and 11% rejection due to variances in base amounts or input VAT credit.

  5. Enable Retenciones Web and the other modules. If you withhold ISR/VAT or manage inventory, the companion modules also become mandatory. Configure them with time.

  6. Coordinate with your accountant and/or tax advisor. For mid-sized and large businesses, monthly tax operations involve multiple people: billing, accounting, HR, compliance. All need proper Agencia Virtual access.

What the Expert Says

Tax specialist Oscar Chile Monroy told Prensa Libre that the main change is the speed of cross-checks. With integration between electronic invoicing (FEL), tax returns, and NIT-linked movements, SAT can detect inconsistencies in real time. That forces taxpayers to keep their fiscal information continually current and to maintain precise controls in their accounting records.

SAT itself frames the goal as centralizing information, automating processes, and strengthening real-time enforcement.

Common Mistakes (Don’t Fall Into These)

I’m a Small Taxpayer — do I still have to migrate to Agencia Virtual?

No. The VAT Small Taxpayer Regime and Electronic Small Taxpayer Regime are NOT affected by this migration. You can keep using Declaraguate. That said: many Pequeños Contribuyentes already have an Agencia Virtual user to download their digital NIT card, issue FEL invoices, or update RTU — that stays the same. The difference is that tax returns can keep going through Declaraguate.

I’m a Special Taxpayer but I only file Annual ISR once a year — does June 2026 affect me?

Yes, though your immediate impact is smaller. SAT-1411 (Annual ISR) already moves to Agencia Virtual in Phase 1. When your annual filing date arrives (March 2027 for fiscal year 2026), you’ll have to file it through Agencia Virtual. Use the months in between to get your user and practice.

Can I keep using Declaraguate to PAY the bill even if I file the return through Agencia Virtual?

SAT’s announcement talks about form filing, not the payment leg. Historically Declaraguate has been the payment platform. For precise certainty on the exact filing-to-payment flow per form, consult SAT directly via 1550 or at a tax office before June 2.

What if June 2 arrives and I don’t have an Agencia Virtual user yet?

You won’t be able to file the May return on time, which generates penalties and interest. SAT has not announced any deadline extension. If you’re still without a user, get one immediately — the online path is direct and the in-person path is also fast at tax offices. Don’t wait until the week of June 2 because offices get swamped.

Exchange Rate for USD Conversions

If you work with USD-denominated income or expenses (imports, services exported, services to abroad), check the daily USD/GTQ exchange rate — Banguat publishes the official rate every business day and SAT uses it as reference for several tax computations.

Sources Cited

  • SAT, official press release of March 11, 2026 (Superintendent Werner Ovalle Ramírez)
  • Prensa Libre, May 13, 2026, article by Glenda Burrión citing tax specialist Oscar Chile Monroy