The planilla del IVA is the list of invoices a salaried worker uses to prove the IVA (Guatemala’s value added tax) paid on personal expenses during the year, so it can be deducted from income for ISR (income tax). SAT receives it through a system called Planilla IVA-FEL, inside the Agencia Virtual, which automatically loads the electronic invoices (FEL) issued to your NIT or CUI.
This page covers filing the planilla. To work out how much ISR your employer withholds, use the ISR calculator for salaried employees; if you also have to file an annual return, see the annual ISR return guide.
Quick summary
| Item | Detail | Source |
|---|---|---|
| Who files it | The resident employee in an employment relationship, affiliated to the Régimen Asalariado | SAT; Decreto 10-2012, arts. 71-72 |
| Where | Agencia Virtual > Servicios Tributarios > Planilla IVA-FEL | SAT |
| Deadline | First ten business days of January of each year | Decreto 10-2012, art. 72 a) |
| Maximum amount | Q12,000 of IVA paid on personal expenses during the year | Decreto 10-2012, art. 72 a) |
| What you receive | Form SAT-1111 and filing receipt, by email | SAT |
| Invoices that do not count | Small Taxpayer and agricultural regime | SAT; VAT Law, arts. 49, 54 “C” and 54 “E” |
| Correcting the employer’s NIT | Form SAT-0811, generated in Declaraguate | SAT |
Steps taken from the SAT Planilla IVA-FEL page and from the text of Decreto 10-2012 published by SAT.
What the law says
In the text of Decreto 10-2012 (Ley de Actualización Tributaria, the Tax Update Law) published by SAT, Article 72 lets people in an employment relationship deduct up to Q60,000 a year from their net income. Of that total, Q48,000 are personal expenses that need no proof and Q12,000 correspond to IVA paid on personal expenses, for purchases of goods or services, during the year.
Decreto 13-2026 reform. Congress reformed this deduction with Decreto 13-2026, published in the Diario de Centro América on 15 May 2026. The decree has two parts with different start dates:
- 2026 tax period. Article 4 creates an extraordinary deduction of Q3,024, with no proof required and on top of the Article 72 deductions, for employment income earned from 1 January to 31 December 2026. Under Article 5 it took effect eight days after the decree’s publication on 15 May 2026, and the employer applies it to the worker’s annual income projection from the month after it took effect.
- From 1 January 2027. Article 1 rewrites literal a) of Article 72: the no-proof personal expense deduction becomes up to the equivalent of twelve (12) monthly minimum wages for non-agricultural activities, including the bonificación incentivo (incentive bonus); where different minimum wages apply by economic district, the one giving the highest amount is used. The reform keeps the credit of up to Q12,000 for IVA, still proven with a planilla filed with SAT in the first ten business days of January. Article 2 adds Article 72 Bis, under which the deduction updates automatically on 1 January each year when the Executive changes the minimum wage; SAT must publish the updated values within five business days of the official publication of the new minimum wages.
The calculation of the 2026 deductions is in the ISR calculator for salaried employees.
The Q12,000 is proven with a planilla that lists the invoices. SAT can verify them, and the planilla is filed “dentro de los primeros diez (10) días hábiles del mes de enero de cada año” [within the first ten (10) business days of January of each year] (art. 72, literal a). The same literal requires the employer to reconcile the withholdings it made with the worker’s final settlement or return.
The tax period runs from 1 January to 31 December (art. 74). The planilla you file in January therefore covers the IVA of the year that has just ended.
How much ISR you save
The deduction reduces taxable income, not the tax directly. The effect depends on which art. 73 bracket you are in (the calculation is ours, using that article’s rates):
| Taxable income bracket (art. 73) | Rate | Maximum saving with Q12,000 deducted |
|---|---|---|
| Q0.01 to Q300,000 | 5% | Q600 (Q12,000 × 5%) |
| Over Q300,000 | 7% on the excess | Q840 (Q12,000 × 7%) |
The deductible amount is the IVA paid, not the total of the invoices. If after the Q48,000 (plus the extraordinary Q3,024 for 2026) and the other art. 72 deductions (IGSS contributions, donations, life insurance premiums) you have no taxable income left, the planilla does not change your tax.
Requirements to use the Planilla IVA-FEL
SAT asks for three things:
- An Agencia Virtual user account. If you do not have one, the Agencia Virtual SAT guide explains how to get it (see also how to register for Agencia Virtual).
- Being up to date in the RTU Digital (the tax registry; see how to update your RTU).
- Being affiliated to the Régimen Asalariado (salaried regime).
Steps to file it
- Log in to the Agencia Virtual and choose Servicios Tributarios, then Planilla IVA-FEL.
- Enter your employer’s NIT.
- Enter your personal email address.
- Check the totals. The system shows the Documentos Tributarios Electrónicos (electronic tax documents) issued with your NIT or CUI, and also the forms filed in Declaraguate, including DUCA, FYDUCA and Vehículos Traspasos IVA (SAT-231).
- Click Presentar Planilla (file planilla).
- Check your email: the notification arrives with Form SAT-1111 and the constancia de presentación (filing receipt).
Because the system pulls the electronic invoices issued to your NIT or CUI, purchases without an invoice in your name do not appear. To check which FEL invoices you have in your name, see the FEL electronic invoice guide.
Invoices that are not included in the planilla
SAT lists five invoice types that the system does not include:
| Excluded invoice type |
|---|
| Factura de Pequeño Contribuyente (Small Taxpayer invoice) |
| Factura Electrónica de Pequeño Contribuyente (Small Taxpayer electronic invoice) |
| Factura Régimen Especial de Contribuyente Agropecuario (special agricultural taxpayer regime invoice) |
| Factura Régimen Electrónico de Pequeño Contribuyente (Small Taxpayer electronic regime invoice) |
| Factura Régimen Electrónico Especial de Contribuyente Agropecuario (special agricultural taxpayer electronic regime invoice) |
SAT explains that, under Articles 49, 54 “C” and 54 “E” of the VAT Law (Decreto 27-92), these invoices “no generan derecho a Crédito Fiscal” [do not give rise to a tax credit]. If you often buy from Small Taxpayer businesses, that IVA does not count toward your planilla.
If you entered your employer’s NIT wrong
The system has an option to rectify the employer’s NIT. SAT requires:
- Having filed the Planilla IVA-FEL for the period you want to rectify.
- The employer’s correct NIT.
- Generating Form SAT-0811 in Declaraguate.
For employers: how to verify the planilla
Art. 72 requires the employer to reconcile withholdings with the worker’s settlement. SAT states that the employer can verify the authenticity of the Notificación Electrónica de Recepción de Planilla IVA-FEL (electronic notice of receipt) with the QR code printed on it.
It is not the Libro de Compras or the Visor IVA
The Planilla IVA-FEL is a system specific to salaried employees. If you came here looking for the Visor IVA, see the Visor IVA SAT guide.
Sources
- SAT, Planilla IVA-FEL: requirements, steps, excluded invoices and rectification.
- Decreto 13-2026, Reforms to Decreto 10-2012, Ley de Actualización Tributaria: Congress decree record and text as published in the Diario de Centro América, 15 May 2026.
- Decreto 10-2012, Ley de Actualización Tributaria, arts. 71 to 74, text published by SAT.