- June 2, 2026: 6,438 contribuyentes especiales (large / medium / regional) — May 2026 declaration onward
- September 1, 2026: 310,499 IVA general regime contributors
- Total affected: 316,937 contributors
- Forms that disappear: SAT-1311, SAT-1361, SAT-1411, SAT-2237, SAT-1608
- Who does NOT migrate: Pequeno Contribuyente, Electronic PC, Primary regime, Agricultural regime
If your company files SAT-2237 (monthly IVA), SAT-1311 or SAT-1361 (ISR), SAT-1411 (annual ISR), or SAT-1608 (ISO) through Declaraguate, 2026 changes your workflow. This is not a small adjustment: SAT is migrating 316,937 contributors — roughly 78% of active IVA contributors in the country — in two waves, June and September 2026.
This guide consolidates what SAT, Prensa Libre, EY Law, and the major ERP vendors have published about the full 2026 package: the timeline, who is affected, the forms that disappear, FEL 3.0 with AI, card payments from the FEL app, and the fines if you miss the migration.
In short: Starting in 2026, SAT is migrating 316,937 contributors off Declaraguate to Agencia Virtual + FEL 3.0. June 2, 2026: 6,438 contribuyentes especiales (large/medium/regional) move first, starting with the May 2026 declaration. September 1, 2026: 310,499 IVA general regime contributors follow. Five forms disappear from Declaraguate: SAT-1311, SAT-1361, SAT-1411, SAT-2237, SAT-1608. Four regimes stay on Declaraguate: Pequeno Contribuyente, Electronic PC, Regimen Especial Primario, Regimen Especial Agropecuario. FEL itself does not change — it has been universal since July 1, 2023. Penalties for late filing (Decreto 6-91, Art. 94 reformed by 7-2019): Q5,000 per omitted declaration, NIT suspension 30 days after 2+ consecutive omissions. Verified May 2026.
1. What changes and when
Phase 1 — June 2, 2026
| Detail | Value |
|---|---|
| Affected | 6,438 contribuyentes especiales (large, medium, regional) |
| Starts with | The May 2026 declaration (filed in June 2026) |
| New filing portal | Agencia Virtual SAT (portal.sat.gob.gt → Agencia Virtual) |
| Cost | Free (Q0) |
Source verbatim Prensa Libre (May 2026): “6,438 contribuyentes especiales” and “El cambio no aplicara para otros regimenes distintos a los especiales grandes, medianos, regionales y al regimen general del IVA.”
Phase 2 — September 1, 2026
| Detail | Value |
|---|---|
| Affected | 310,499 IVA general regime contributors |
| Starts with | The August 2026 declaration (filed in September 2026) |
| New filing portal | Agencia Virtual SAT |
| Cost | Free (Q0) |
Source verbatim Prensa Libre (May 2026): “310,499 contribuyentes del regimen general del IVA”.
Total impact in 2026: 6,438 + 310,499 = 316,937 contributors. That is about 78% of all active IVA contributors in Guatemala.
2. Who is affected
4 regimes that MIGRATE to Agencia Virtual
- Contribuyentes Especiales Grandes — migrates June 2, 2026
- Contribuyentes Especiales Medianos — migrates June 2, 2026
- Contribuyentes Especiales Regionales — migrates June 2, 2026
- Regimen General del IVA — migrates September 1, 2026
4 regimes that ARE NOT affected (stay on Declaraguate)
- Regimen de IVA Pequeno Contribuyente — the classic 5% on gross income. 2026 ceiling [GAP — Q500,285 per year by indexation to minimum wage Q4,002.28, pending confirmation in 2026 SAT publication].
- Electronic Pequeno Contribuyente — digital version of the above.
- Regimen Especial Primario (agricultural / artisanal) — created by Decreto 31-2024.
- Regimen Especial Agropecuario (livestock, fisheries, beekeeping).
Source verbatim: Prensa Libre, “Estos son los cuatro regimenes que podran seguir usando Declaraguate, segun la SAT” (May 2026).
If you don’t know which regime you are in: log into Agencia Virtual SAT → “Consulta RTU” → see your current IVA and ISR regime. Or call 1550. See our guides on NIT / CUI consultation and printing your RTU constancia.
3. The 5 forms that migrate to Agencia Virtual
Source: Prensa Libre (May 2026), “Regimen especial debera declarar en Agencia Virtual desde junio: 10 cambios que deben aplicarse desde mayo”; Softland 2026 Guatemala ERP guide.
| Form | Concept | Frequency | Who uses it |
|---|---|---|---|
| SAT-1311 | ISR Optional Simplified Regime | Monthly (day 10) | Companies on the gross-revenue ISR option |
| SAT-1361 | ISR On Profits Regime | Quarterly | Companies paying ISR at 25% on profit |
| SAT-1411 | Annual ISR | Annual (March 31) | All registered legal entities |
| SAT-2237 | General IVA | Monthly (day 15) | IVA general regime + contribuyentes especiales |
| SAT-1608 | ISO — Solidarity Tax | Quarterly | Companies with assets > Q200K or revenue > Q5M |
What this means in practice: these five forms were the core monthly workflow for every accountant in Guatemala. From June (especiales) or September (general regime) 2026, you no longer find them at declaraguate.sat.gob.gt — they live inside Agencia Virtual SAT under “Declaraciones”. See our Agencia Virtual SAT guide.
4. FEL 3.0 — what it is and what it brings
Source: LexLatin — Edgar Garcia (Senior Tax Manager EY Law), March 19, 2026; Softland (softland.com/gt/factura-electronica-en-linea-en-guatemala-2026/).
FEL 3.0 is not software you install. It is the new AI layer SAT is building over the FEL data it already receives in real time. Three concrete changes for the contributor:
4.1. Pre-filled declarations
SAT will auto-generate drafts of:
- Monthly IVA (SAT-2237) from the FEL DTEs you issued and received
- Monthly ISR (SAT-1311 / SAT-1361) from FEL revenue during the month
- Quarterly ISO (SAT-1608) from declared assets and FEL data
- Vehicle circulation (SAT-4091) from registered vehicle data
Verbatim Edgar Garcia (EY Law) via LexLatin (March 2026): “Mayor responsabilidad en la calidad de los documentos tributarios electronicos” — translation: greater responsibility for the quality of your DTEs. The contributor must verify and adjust what SAT proposes, not accept blindly.
4.2. AI that detects inconsistencies
FEL 3.0 cross-checks data among:
- DTEs you issued via FEL
- Declarations you filed
- Banking movements reported to the financial system
- Customs (imports / exports)
If the system finds a pattern (simulated operations, atypical behavior, FEL ↔ declaration mismatch), it triggers an automatic alert.
Verbatim Edgar Garcia (EY Law) via LexLatin: “Las inconsistencias seran detectadas en mucho menos tiempo.” — Inconsistencies will be detected in much less time.
Important: for now the alerts do not block filing. But they sit in the contributor’s record and can trigger audit.
4.3. Card payments from the FEL app (pilot since March 2026)
Source verbatim La Hora (February 24, 2026), Werner Ovalle (SAT Superintendent):
“En marzo comenzara a funcionar el plan piloto de esta nueva herramienta de pago.” — Werner Ovalle, La Hora.
“Estamos iniciando con algun tema de las planillas; nuestra factura electronica 3.0 es todo un proceso de cambio.” — Werner Ovalle, La Hora.
“Esto hace que haya todo un proceso mas transparente y se hayan roto esos esquemas de discrecionalidad y de corrupcion.” — Werner Ovalle, La Hora.
Forms that accept / will accept card payment (official list via La Hora):
| Form | Tax |
|---|---|
| SAT-4091 | Vehicle circulation |
| SAT-2237 | General IVA |
| SAT-1311 | Monthly Optional ISR |
| SAT-2046 | Pequeno Contribuyente |
| SAT-1608 | ISO |
| SAT-8028 | Private SAT forms |
[GAP — as of May 2026 the pilot is still active; verify whether it has moved to full production. SAT has not published a closing communique for the pilot.]
5. What does NOT change
To prevent confusion: none of the following changes in 2026.
| Aspect | Status in 2026 |
|---|---|
| FEL as a system | Still universal and mandatory since July 1, 2023 — Vesco verbatim: “deberan iniciar con la emision de sus Documentos Tributarios Electronicos (DTE) a mas tardar el 1 de julio de 2023” |
| Acuerdo de Directorio 13-2018 | Remains the legal framework of FEL |
| Your NIT and RTU | Unchanged — same NIT, same Agencia Virtual credentials |
| Fine for not issuing a DTE | Q100 per document, max Q5,000 per month (Tax Code, Art. 94) — Vesco verbatim |
| Mandatory NIT on every DTE | Unchanged — since Decreto 31-2024 (effective April 9, 2025) no DTE can be issued to “consumidor final” without a NIT |
| 5 new DTE from Decreto 31-2024 | Still active: FARP, FCRP, FPEC, FCPC, FEPE |
| Your current certifying agents | Still work (Infile, Inforum, Guatefacturas, Megaprint, G4S, TEKRA, GS1 Guatemala) |
| Deadlines | IVA day 15, monthly ISR day 10, annual ISR March 31 — unchanged |
6. How to prepare — transition checklist (May–August 2026)
Whether you are an especial (Phase 1) or general regime (Phase 2), the checklist is similar.
For the contributor / company
- Confirm your Agencia Virtual SAT works. If you have not logged in recently, test now: portal.sat.gob.gt → Agencia Virtual. If your password expired, recover it via our Agencia Virtual SAT guide.
- Update your RTU if you are marked “no localizado”. That blocks full FEL habilitation and filing in Agencia Virtual. See print RTU constancia.
- Confirm with your accountant which regime you are in. General regime = September 2026. Especial mediano / grande / regional = June 2026.
- If you are Pequeno Contribuyente: do nothing in this package — you stay on Declaraguate. See Pequeno Contribuyente guide.
- Train your Registered Accountant. Resolucion SAT-DSI-589-2026 (Acuerdo de Directorio 3-2026, effective May 8, 2026 per Canal Antigua) added 12 new responsibilities for the Registered Accountant and requires mandatory annual update. [GAP — full text behind vLex paywall; verify in Diario de Centro America May 8, 2026 Gaceta 64.]
- Reconcile FEL ↔ books ↔ IVA declaration monthly. With FEL 3.0, inconsistencies are flagged in real time. If you have not reconciled in years, March–May 2026 is the time.
- Audit your system (ERP / accounting software). Confirm your vendor (Softland, SAP, custom system, etc.) has the Agencia Virtual integration ready for the 5 forms that move.
- Enable the Visor IVA SAT / LET. It is SAT’s free tool for seeing your fiscal credit in real time inside Agencia Virtual.
For the external accountant
- Train on the 5 forms inside Agencia Virtual (SAT will publish transition micro-sites May–August 2026).
- Review Resolucion SAT-DSI-589-2026 — you are now directly responsible for declarations you sign.
- Renew your Registered Accountant status if expired.
- If you handle more than 10 especial clients, prepare for June 2 so you do not get blocked by simultaneous migrations.
7. Fines for not migrating (or filing late)
Source verbatim Concilia (concilia.com.gt/reformas-tributarias-sat-guatemala-2025/), interpreting the Tax Code as reformed by Decreto 7-2019:
| Infraction | Fine |
|---|---|
| Not filing a declaration on time | Q5,000 per declaration |
| Late filing with no tax due | Q1,500 to Q3,000 per declaration |
| 2 or more consecutive omissions | NIT suspended 30 days |
| Not issuing a DTE on a taxable transaction | 100% of value + fine up to Q10,000 [GAP — Q10,000 cited by multiple advisors, verbatim citation to Tax Code Art. 94 still pending] |
| Failure to issue DTE — formal violation | Q100 per document, max Q5,000 per month (Vesco verbatim: “Multa de cien quetzales (Q100.00) por cada documento. El maximo de sancion que podra aplicarse sera de cinco mil quetzales (Q5,000.00), en cada periodo mensual.”) |
| Issuing a DTE with false data | 100–200% of omitted tax + criminal action for tax fraud |
| Failure to itemize IVA on DTE | Q500 to Q5,000 per document |
| Alternative non-invoicing penalty | Temporary closure of the business 10–20 days OR fine of up to 10% of gross revenue of the prior month or Q10,000 (whichever is greater) — source Concilia |
Important: the migration itself does NOT trigger an automatic fine. What triggers fines is filing late, not filing, or filing inconsistently — and FEL 3.0 detects inconsistencies in real time.
8. What if I am a Pequeno Contribuyente?
You stay on Declaraguate. You do nothing in this package.
- Your quarterly SAT-2046 form stays where it is.
- Your specific DTE (FPEQ for PC, FECP for Electronic PC) keeps working the same way.
- Your 2026 ceiling rises to [GAP — Q500,285 per year by indexation to minimum wage Q4,002.28 × 125, pending confirmation in 2026 SAT publication], per the Auxadi blog (May 2025).
- If you exceed the ceiling, you exit PC and enter the IVA general regime — and then the September 1, 2026 migration applies to you.
Detailed guide: Pequeno Contribuyente regime.
9. FAQ
Do I have to register again in Agencia Virtual? No. If you already have an Agencia Virtual username and password, you keep them. SAT is not migrating accounts — it is just moving where declarations live.
What if I file my IVA declaration in Declaraguate after the cutoff? For contribuyentes especiales, May 2026 declarations onward will not be accepted in Declaraguate. You must file in Agencia Virtual. There may be an initial grace period, but relying on that is risky. The safe path: use Agencia Virtual from cycle one.
Will FEL 3.0 over-charge me? No. FEL 3.0 proposes a pre-filled declaration from your FEL data — the number can be wrong if your DTEs are wrong. The responsibility to verify and adjust remains with you and your accountant. You sign the final declaration.
Can I keep using my current ERP / accounting software? Yes — the change is only in the portal where you submit the declaration. Your FEL invoicing system (Infile, Inforum, Guatefacturas, Megaprint, G4S, TEKRA, GS1 Guatemala, or another) keeps working the same way.
Are there new 2026-specific fines for the migration? No — the fines are the same ones already in the Tax Code (Art. 94, Decreto 7-2019). What changes is that FEL 3.0 detects them faster through automatic cross-checks.
Who approved this change? SAT, under Superintendent Werner Ovalle. The general framework is Acuerdo de Directorio 13-2018 (which created FEL) and Resolucion SAT-DSI-589-2026 published May 8, 2026 (Acuerdo de Directorio 3-2026), which updated Registered Accountant responsibilities. [GAP — the specific Acuerdo or Resolucion number ordering the Declaraguate → Agencia Virtual migration has not been published in consolidated form; SAT announced it via press release picked up by Prensa Libre.]
Does this affect only Guatemala or has regional impact? Only Guatemala. However, the FEL 3.0 model with AI and pre-filled returns follows the Mexico (CFDI 4.0) and Chile pattern and may be replicated by other Central American countries.
10. Official resources
- SAT portal (main entry): portal.sat.gob.gt — see also our Portal SAT Guatemala guide
- Agencia Virtual SAT (where you file from June / September 2026): Agencia Virtual SAT guide
- Declaraguate (still active for Pequeno Contribuyente): declaraguate.sat.gob.gt — see our Declaraguate SAT guide
- Visor IVA / LET (real-time fiscal credit): Visor IVA SAT guide
- SAT support: 1550 (Guatemala) / +502 2329-7070 (international)
Sources cited (verified May 2026)
- Prensa Libre — “Agencia Virtual sustituye a Declaraguate: regimen afectado, formularios y claves del cambio desde junio” (May 2026) — verbatim Phase 1 and Phase 2 dates.
- Prensa Libre — “Estos son los cuatro regimenes que podran seguir usando Declaraguate, segun la SAT” (May 2026) — list of the 4 saved regimes, verbatim SAT quote.
- Prensa Libre — “Regimen especial debera declarar en Agencia Virtual desde junio: 10 cambios que deben aplicarse desde mayo” (May 2026) — 5 migrating forms.
- LexLatin — Edgar Garcia (Senior Tax Manager EY Law), March 19, 2026 — verbatim quotes on FEL 3.0, AI, and “greater responsibility for DTE quality”.
- La Hora — “SAT anuncia nueva herramienta de pago con tarjeta desde la FEL en impuestos como el de circulacion”, February 24, 2026 — Werner Ovalle verbatim quotes and list of forms accepting card payment.
- Canal Antigua — “SAT endurece controles y obligaciones para Contadores Registrados”, May 11, 2026 — Resolucion SAT-DSI-589-2026 / Acuerdo 3-2026, effective May 8, 2026.
- Vesco — “Pequeno Contribuyente y Factura Electronica Guatemala” — verbatim Q100 / Q5,000 fines and the July 1, 2023 universal deadline.
- Concilia — “Reformas tributarias SAT Guatemala 2025” — verbatim Q5,000 / Q1,500–Q3,000 fines from the Tax Code as reformed by Decreto 7-2019.
- Softland Guatemala — “Factura Electronica en Linea en Guatemala 2026” and “ERP Guatemala SAT Declaraguate Agencia Virtual” — ERP migration context.
- Grupo Seres — “Guatemala implementa la obligatoriedad de la e-factura para mas de 20,000 nuevas empresas” — FEL Acuerdo de Directorio history (024-2007, 008-2011, 002-2016, 13-2018, 26-2019).
Verified: May 2026. This guide is informational; for specific tax advice consult a Registered Accountant. SAT may modify dates and procedures — verify directly at portal.sat.gob.gt or by calling 1550. We mark with [GAP] any data point that requires additional confirmation from SAT.