Factura Especial for Small Contributors Guatemala 2026: How to Issue at SAT

The Factura Especial for Small Contributors is the electronic tax document issued by taxpayers registered in SAT’s simplified Small Contributor regime — those with annual income up to Q150,000. It carries a fixed 5% rate on the invoiced amount and is issued via FEL (Factura Electronica en Linea).

Quick summary Factura Especial: For Small Contributors (≤Q150K/year). 5% rate already included in price. Issued electronically via FEL. Does NOT generate VAT credit for buyer. Prior enablement at SAT Agencia Virtual. Penalty for omission: Q200-Q500 per invoice.

What Is Factura Especial?

The Factura Especial is an Electronic Tax Document (DTE) issued by taxpayers in the Small Contributor regime on their sales of goods or services. It’s distinct from the regular Factura Electronica of the General Regime because:

• Fixed 5% rate on the total amount (already included in the invoiced price)
• Does NOT generate VAT credit for the buyer
• Replaces the 12% VAT and ISR payment of Small Contributor operations
• Is final — not filed monthly like General Regime VAT

The 5% Small Contributor pays on gross income replaces both VAT (normally 12%) and ISR (5%, 7% or 25% depending on regime). It’s the simplest regime in the Guatemalan tax system — designed for microbusinesses and professionals with low invoicing.

Learn more about the Small Contributor regime →

Who Issues Factura Especial?

Difference Between Factura Especial and Regular FEL Factura Electronica

Important: Both documents are issued through the same FEL platform, but they’re distinct DTEs. The system automatically recognizes which to issue based on your registered regime at SAT.

How to Issue Factura Especial Step by Step

Step 1: Enable FEL (One Time Only)

Before issuing your first invoice you must enable your FEL regime:

1. Go to portal.sat.gob.gt/portal/agencia-virtual with CUI/NIT
2. Navigate to “FEL” → “Registration as Electronic Issuer”
3. Select FEL certifier: SAT-FEL (free) or private (Megaprint, FEL.gt, Bsign — Q50-Q300/month)
4. Generate digital certificate that signs each DTE
5. Issue test DTE and validate in pre-production
6. Activate production mode — ready to issue real invoices

More details: FEL enablement step by step.

Step 2: Issue Each Invoice

1. Open your FEL system (SAT-FEL portal, or your certifier’s app)
2. Create new DTE type “Factura Especial”
3. Enter customer data: NIT (or “CF” for final consumer) and name
4. Detail goods/services: description, quantity, unit price
5. Confirm the total — system automatically calculates 5%
6. Sign electronically and certify
7. Send to customer by email, WhatsApp or as PDF/XML
8. Copy is automatically stored at SAT FEL — no additional filing required

Step 3: Pay the Tax

Unlike General Regime which pays monthly VAT, the Small Contributor pays the 5% when declaring income at SAT Agencia Virtual — generally monthly or quarterly depending on configuration. The FEL system already has all your invoices recorded; you just confirm the total and pay 5% online via Declaraguate or BI/Banrural.

Cost and Time

Penalty for Not Issuing Factura Especial

If you fail to issue Factura Especial when required:

• Q200-Q500 fine per omitted document (Tax Code Art. 94)
• Payment of omitted 5% with default interest (quarterly SAT rate)
• Possible ex-officio assessment — SAT can estimate your income based on bank accounts, transfers, or third-party reports
• Tax fraud classification if omission is systematic — fine 100-200% of omitted tax
• Fiscal solvency block — affects banking, contracts, transactions

If you’ve stopped issuing invoices out of ignorance, contact a gestor or call SAT line 1550 to regularize before SAT detects the omission. Voluntary self-disclosure reduces penalties.

Special Cases

Sales to Final Consumer (No NIT)

When you sell to someone without NIT (final consumer), you issue the invoice with NIT “CF” (Consumidor Final). It’s valid and doesn’t affect your tax obligation. The customer receives the PDF/XML but can’t deduct it on any return (no NIT).

Sales to Companies with NIT

If you sell to a General Regime company, they cannot deduct the 5% as VAT credit (Factura Especial doesn’t generate VAT credit). However, they can deduct the expense on their ISR return. This means your invoice is accounting-valid but not fiscally equivalent to a General Regime invoice.

Exceeding Q150,000 Annually

If you exceed the cap you must change to General Regime by January 31 of the following year:

1. Request tax regime change at Agencia Virtual
2. Restart FEL with the new regime (regular Factura Electronica at 12% VAT)
3. Start filing monthly VAT returns
4. File your first annual ISR for the following fiscal year

If you don’t change, SAT can detect the excess via FEL cross-check and force the change ex officio, with additional fines.

Invoice Cancellation

If you issue an invoice with errors (amount, NIT, customer data):

1. Issue Electronic Credit Note (NCE) for the full amount of the erroneous invoice
2. Issue new correct invoice
3. Both documents stay linked in FEL for audit

You cannot simply delete an issued invoice — the FEL system is immutable.

Frequently Asked Questions

“I’m an independent professional. Can I be a Small Contributor?”

Yes, if your annual income is below Q150,000. Many professionals starting their career (recent graduates, part-time freelancers) use this regime. If you expect to exceed Q150K, plan a switch to General Regime from the start to avoid double administration.

“I sell online via social media without a store. Do I need Factura Especial?”

Yes. Every sale of goods or services billable requires Factura Especial if you’re registered as Small Contributor. If you’re not registered at SAT, you must get your NIT and register in the regime before starting operations. SAT detects online sales by cross-referencing with banks, platforms (Tiendanube, Shopify, Meta Pay), and third-party reports.

“What happens if I lose the XML/PDF of an invoice?”

No problem. Every Factura Especial is registered at SAT’s FEL database. You can download a copy by going to Agencia Virtual → “My Documents” → “Issued Invoices”. The XML is the legal document; the PDF is just visual representation.

“My client asks for VAT credit. As Small Contributor can I give it?”

No. Factura Especial does NOT generate VAT credit. If your client needs VAT credit, you must switch to General Regime (12% VAT) and issue regular electronic invoices. Some Small Contributors who sell heavily to large companies opt for this change even if billing under Q150K — because their clients prefer suppliers that generate VAT credit.

“I have NIT but never used it. How do I start with Factura Especial?”

First verify your NIT is active and that you’re registered in the Small Contributor regime. If your original registration was in another regime, request a change before enabling FEL. Then follow the FEL enablement steps.

Practical Tips

1. Enable FEL early — before your first sale. Enablement takes 1-3 business days and you don’t want to lose sales because invoicing isn’t ready.
2. Use free SAT-FEL if your volume is low (up to 50 invoices monthly). For higher volume or e-commerce integration, consider private certifiers.
3. Track your progress vs the Q150K cap monthly — if you project exceeding, plan regime change.
4. Keep all your invoices 4 years — SAT can request verification at any time.
5. Don’t issue zero-amount invoices without a real operation — SAT detects patterns and can initiate tax audits.
6. Use the salary calculator if you combine Small Contributor with employment — to understand your total tax burden.
7. Call 1550 or use Agencia Virtual chat if you have doubts during issuance.

Official Links

• SAT — Agencia Virtual
• FEL Public — DTE Lookup
• SAT Portal — Small Contributor
• SAT Information Line: 1550

Related SAT Procedures

• Electronic Invoicing FEL — General Regime version (12% VAT)
• Annual ISR Tax Return — for General Regime
• Changing Tax Regime — when exceeding Q150K
• CUI-NIT Lookup — verify your registration