- 🏢 Your tax regime (Small Taxpayer vs General)
- 🧾 Operation type (sale, service, donation, export)
- 📅 Payment condition (cash vs credit → bill of exchange)
- 🆔 Recipient NIT (or identification accepted by SAT; CF where permitted)
- 💰 Amount and IVA discrimination per regime
DTEs (Documentos Tributarios Electronicos — Electronic Tax Documents) are the digitally signed XML files that replaced paper invoices in Guatemala since July 2022. The FEL (Factura Electronica en Linea) system from SAT handles more than 13 types of DTE, each with specific use. This guide presents document types and uses, when to use each, and how to distinguish them.
Quick summary DTE: FEL handles 13+ types of DTE. Small Taxpayer issues PC invoice. General Regime issues invoice, bill of exchange invoice, credit/debit notes, and others. SAT retains CF (final consumer); FACT and FPEQ reject it when the grand total is equal to or greater than Q2,500.00. Query and validation via fel.sat.gob.gt.
What Is a DTE?
A DTE (Electronic Tax Document) is an XML file documenting a commercial transaction under SAT’s FEL system. It has complete legal equivalence with the former paper invoice and must comply with:
- Digital signature of issuer (SAT certificate or authorized generator)
- Unique UUID assigned by SAT
- QR code for public validation
- Standardized XML structure per SAT catalog
- Online validation via FEL portal
Once issued and validated, the DTE exists in the SAT database and automatically appears in the recipient’s IVA planilla.
How to enable yourself as FEL issuer →
Main DTE Catalog
1. Invoice (FACT)
| Feature | Detail |
|---|---|
| Use | Cash sale of goods and services |
| Who issues | General Regime |
| IVA | 12% separately stated |
| Recipient | Identification under SAT rules; CF only with a grand total below Q2,500.00 |
| Typical case | Store sells product to client with NIT |
2. Small Taxpayer Invoice (FPEQ)
| Feature | Detail |
|---|---|
| Use | Sale of goods and services by Small Taxpayer |
| Who issues | Small Taxpayer Regime |
| IVA | 5% included (not separately stated at 12%) |
| Recipient | Identification under SAT rules; CF only with a grand total below Q2,500.00 |
| Limitation | Recipient does NOT get 12% tax credit |
3. Bill of Exchange Invoice (FCAM)
| Feature | Detail |
|---|---|
| Use | Credit sale that functions as executive credit title |
| Who issues | General Regime |
| IVA | 12% separately stated |
| Advantage | If client doesn’t pay, expedited judicial action |
| Typical case | Distributor sells on 30-day credit |
4. Credit Note (NCRE)
| Feature | Detail |
|---|---|
| Use | Cancel or reduce a previous invoice |
| Reference | UUID of original DTE |
| Cases | Return, subsequent discount, error rebate |
| Effect | Reduces issuer’s IVA and income |
5. Debit Note (NDEB)
| Feature | Detail |
|---|---|
| Use | Increase the amount of a previous invoice |
| Reference | UUID of original DTE |
| Cases | Late interest, adjustments that increase amount, unbilled charges |
| Effect | Increases issuer’s IVA and income |
6. Export Invoice (FACT with export complement)
| Feature | Detail |
|---|---|
| Use | Article 2.4 exports; services require a user without domicile or residence in Guatemala, exclusive use abroad and foreign currency negotiated under the law |
| IVA | Exports exempt under IVA Law Articles 2.4 and 7.2 |
| Benefit | Credit recovery is subject to Articles 16 and 23 (IVA refund) |
| Requirement | Customs documentation (DUCA, commercial invoice) |
7. Donation Receipt (RDON)
| Feature | Detail |
|---|---|
| Use | Receipt for donation received |
| Who issues | Qualified entities (NGO, religious, educational) |
| Effect | Deductibility depends on regime and recipient; for employees, Art. 72 b caps specified donations at 5% of gross income |
8. Professional Services Invoicing
| Feature | Detail |
|---|---|
| Use | Independent professional fees |
| Who issues | Professionals (doctors, lawyers, engineers, accountants) |
| IVA | 12% on fees |
| ISR | Article 48: 5% up to Q30,000 and 7% on the excess, excluding IVA, subject to regime and exceptions |
9. Special Invoice (FESP)
| Feature | Detail |
|---|---|
| Use | Specific operations designated by SAT |
| Cases | Buyer issues for a seller who does not issue an invoice; Article 52 A cases for exporters |
| Subject to | Applicable tax withholdings; IVA Law Articles 52 and 52 A |
10. Shipping Note (NENV is absent from the FEL catalog)
| Feature | Detail |
|---|---|
| Use | Accompanies merchandise transfer |
| Not an invoice | Documents the movement of goods |
| FEL code | NENV is absent from SAT’s October 2026 catalog |
11-13. Additional DTEs
- Petty Cash Receipt (RECC): absent as a DTE type from SAT’s October 2026 catalog
- Payment Receipt (REPA): absent as a DTE type from that catalog
- Withholding Voucher (CRET): absent as a DTE type from that catalog
New DTEs from Decree 31-2024
Decree 31-2024 introduced additional types for the Primary and Livestock regimes, as listed in SAT’s FAQ. Check the updated SAT catalog on the FEL developer portal.
How to Choose the Correct DTE
By Regime
| Your regime | Main DTE |
|---|---|
| Small Taxpayer | Small Taxpayer Invoice (FPEQ) |
| General Regime | Invoice (FACT) or Bill of Exchange Invoice (FCAM) |
| Independent professional | Invoice according to registration (FACT or FPEQ); RSP is absent from SAT’s catalog |
| Exporter | Invoice (FACT) with export complement |
| NGO / Religious entity | Donation Receipt (RDON) |
By Operation Type
| Operation | DTE |
|---|---|
| Cash sale | Invoice |
| Credit sale | Bill of Exchange Invoice |
| Sale return | Credit Note |
| Subsequent additional charge | Debit Note |
| Merchandise transfer | NENV is absent as a DTE type from the FEL catalog |
| Foreign sale | FACT with export complement |
Lifecycle of a DTE
- Issuance: you generate the DTE in your system (Agencia Virtual, FEL App, or authorized generator)
- Digital signature: system signs with SAT certificate
- Send to SAT: automatic transmission to FEL portal
- Certification: the certifier assigns the UUID and signs the DTE, which is transmitted to SAT
- Recipient notification: recipient sees the DTE in their Agencia Virtual
- Acceptance/rejection: recipient can accept or reject (with reason)
- Tax validity: valid DTE feeds IVA and ISR returns
- Cancellation (optional): subject to SAT rules; late cancellation requires authorization under rule 3.22.6
Public Validation of a DTE
Anyone can validate a DTE:
- Scanning the QR code of the DTE with mobile
- Entering the UUID at fel.sat.gob.gt
- Querying the authorization number at Agencia Virtual
The system shows: status (valid/cancelled), issuer, recipient, amount, date, DTE type.
Penalties for Incorrect DTEs
| Infraction | Penalty |
|---|---|
| Not issuing DTE on taxable operation | Court-ordered closure for 10–20 continuous days; Art. 86 governs possible replacement with a fine |
| Issuing DTE with false data | The Tax Code provisions reviewed do not establish a blanket 100-200% fine for this description; the applicable offense must be identified (checked 2 November 2026) |
| Failure to meet DTE formal requirements | Q100 per document; monthly maximum Q5,000, capped at 2% of gross income in the last declared month (Art. 94.8) |
| Issuing wrong type DTE | Mandatory correction + fine per case |
| Failure to retain tax documents | Art. 112 A requires retention throughout the limitation period; that article does not set a Q500-Q2,000 fine |
Post Decree 31-2024 Changes (Effective April 2025)
- Recipient identification follows FEL rules — CF remains permitted; FACT and FPEQ reject it from Q2,500.00
- New DTE types for the Primary and Livestock regimes
- Small Taxpayer limit: 125 non-agricultural monthly minimum wages, Q500,285 for 2026 (it was Q150,000 before Decreto 31-2024; source: SAT FAQ on Decreto 31-2024)
- Stricter validations of recipient NIT in real-time
- Reinforced penalties for non-compliance
Supporting CF does not show that a system is outdated. Check that your authorized generator applies SAT’s current validations.
Frequently Asked Questions
“Can I issue DTEs from my cell phone?”
SAT’s FAQ describes issuing and consulting documents through the FEL App; it does not promise all DTE types on every device. There are also authorized generator apps with additional features (inventory control, reports).
“What if I issue a DTE without recipient NIT?”
FEL rules allow CF where permitted. FACT and FPEQ with a grand total equal to or greater than Q2,500.00 are rejected if the recipient is CF. Use the identification required by SAT for the document type.
“How do I get the NIT of a client who says they don’t have one?”
SAT provides a NIT lookup using CUI. An unregistered client must request a NIT; holding a DPI does not replace registration. SAT requires a valid passport for a foreign national’s request (FAQ checked 2 Nov 2026).
“Must I keep a physical copy of DTEs?”
Keep the XML throughout the applicable tax limitation period (Tax Code Art. 112 A); do not assume that it always ends after four years. SAT has it in its database too, but it’s good to have your own backup. Courtesy PDF is optional.
“My client lost the DTE PDF. How do I resend it?”
Generate the PDF again from your system. The official DTE is the XML — the PDF is just visual representation. Your client can also download it from their Agencia Virtual.
Practical Tips
- Verify recipient NIT before issuing — the CUI-NIT lookup is free.
- Select the correct DTE from the start — correcting later creates double work.
- For credit sales, use bill of exchange invoice — gives you executive force if client doesn’t pay.
- Document cancellation reasons — SAT can request explanation of frequent cancellations.
- Reconcile FEL with your accounting every month — discrepancies trigger audits.
- Keep the XML, not just the PDF — XML is the legal document.
- Call 1550 or use SAT chat for questions about specific DTE types.
Official Links
- SAT — FEL Portal
- SAT — Agencia Virtual
- SAT — Main Portal
- SAT — FEL portal (includes technical documentation)
- SAT Information Line: 1550
Related SAT Procedures
- FEL Enablement — how to register as issuer
- Monthly IVA Return — DTEs feed your return
- IVA Tax Credit Refund — purchase DTEs support your credit
- CUI-NIT Lookup — verify the recipient’s NIT
- Print RTU — confirm your regime (determines DTEs you can issue)
- Tax Regime Change — changes available DTEs
- SAT Agencia Virtual — issue and query DTEs
- SAT Guatemala Portal — SAT services gateway
- Declaraguate — returns reflecting your DTEs