- 🏢 Your tax regime (Small Taxpayer vs General)
- 🧾 Operation type (sale, service, donation, export)
- 📅 Payment condition (cash vs credit → bill of exchange)
- 🆔 Recipient NIT (mandatory post Decree 31-2024)
- 💰 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 is the complete catalog of available types, 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. Post Decree 31-2024, all require recipient NIT — goodbye “final consumer”. 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 | NIT mandatory (Decree 31-2024) |
| 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 | NIT mandatory |
| 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. Electronic Export Invoice (FEXP)
| Feature | Detail |
|---|---|
| Use | Sales abroad |
| IVA | Zero rate (0%) |
| Benefit | Generates recoverable tax credit (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 | Donor can deduct up to 5% of net income |
8. Professional Services Receipt (RSP)
| Feature | Detail |
|---|---|
| Use | Independent professional fees |
| Who issues | Professionals (doctors, lawyers, engineers, accountants) |
| IVA | 12% on fees |
| ISR | Recipient (if withholding agent) withholds 7% |
9. Special Invoice (FESP)
| Feature | Detail |
|---|---|
| Use | Specific operations designated by SAT |
| Cases | Fuels, regulated products, special cases |
| Subject to | Particular rules per sector |
10. Shipping Note (NENV)
| Feature | Detail |
|---|---|
| Use | Accompanies merchandise transfer |
| Not an invoice | Documents the movement of goods |
| Replaces | Former dispatch guide |
11-13. Additional DTEs
- Petty Cash Receipt (RECC)
- Payment Receipt (REPA)
- Withholding Voucher (CRET)
New DTEs from Decree 31-2024
Decree 31-2024 introduced additional types for specific cases of Small Taxpayer, special withholdings, and regulated operations. 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 | Professional Services Receipt (RSP) |
| Exporter | Export Invoice (FEXP) |
| 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 | Shipping Note |
| Foreign sale | Export Invoice |
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
- Validation: SAT assigns UUID and certifies the DTE
- 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): within 24h or via subsequent credit note
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 | 100% of operation value + Q10,000 fine |
| Issuing DTE with false data | 100-200% fine + possible criminal action for fraud |
| Not discriminating IVA correctly | Q500-Q5,000 per incorrect DTE |
| Issuing wrong type DTE | Mandatory correction + fine per case |
| Not keeping XML for 4 years | Q500-Q2,000 per requirement |
Post Decree 31-2024 Changes (Effective April 2025)
- Recipient NIT mandatory on ALL DTEs — “final consumer” option without NIT eliminated
- New DTE types for specific Small Taxpayer cases
- Small Taxpayer limit: Q465,381.25 annual (raised from Q150,000)
- Stricter validations of recipient NIT in real-time
- Reinforced penalties for non-compliance
If your system still allows invoicing to “final consumer” without NIT, it’s outdated. Ask your authorized generator to update it or change providers.
Frequently Asked Questions
“Can I issue DTEs from my cell phone?”
Yes. SAT’s free FEL App allows issuing all basic DTEs from Android and iOS. There are also authorized generator apps with additional features (inventory control, reports).
“What if I issue a DTE without recipient NIT?”
Since Decree 31-2024, the FEL system rejects issuance without valid NIT. If for any reason a DTE passes without NIT, SAT detects it and applies Q500-Q5,000 fines to the issuer.
“How do I get the NIT of a client who says they don’t have one?”
All Guatemalans have NIT since the CUI-NIT unification 2025 — their CUI from DPI functions as NIT. Foreigners: ask for their tourist NIT or consular registration.
“Must I keep a physical copy of DTEs?”
Not physically required, but you must keep the XML for 4 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 Developer Portal
- 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