Monthly VAT (IVA) Declaration in Guatemala (2026)

The declaracion mensual de IVA (monthly VAT declaration) is the most routine tax obligation for every active taxpayer in Guatemala. Whether you are in the general regime (12% IVA) or the pequeno contribuyente regime (5% flat), you must file a declaration every single month through Declaraguate — even if your business had zero activity.

The IVA (Impuesto al Valor Agregado) is Guatemala’s value-added tax. For general regime taxpayers, it works like VAT in most countries: you charge 12% on your sales, deduct 12% on your business purchases, and pay the difference to SAT. For pequenos contribuyentes, it is simpler: you pay 5% of your gross monthly income with no input credits or deductions.

Since Guatemala transitioned to mandatory electronic invoicing (FEL), much of the declaration data is pre-populated from your FEL records. Declaraguate automatically loads your sales and purchase data, making the monthly filing faster than ever — often just 15-30 minutes of verification and submission.

Quick summary: File monthly through Declaraguate. Deadline: last business day of the following month. General regime: 12% IVA (minus input credits). Pequeno contribuyente: 5% flat. Mandatory even with zero sales.

Information verified March 2026.

Tax Rates

Requirements

• NIT activo with access to Declaraguate
• FEL records for the period — your electronic invoices (issued and received)
• Accounting records — libro de compras y ventas (minimal for pequenos contribuyentes)
• The corresponding form: SAT-2237 (general) or SAT-2046 (pequeno contribuyente)

Step-by-Step Process

1. Reconcile your records — before the deadline, review your FEL invoices and accounting for the month
2. Go to declaraguate.sat.gob.gt
3. Log in with your NIT and password
4. Select the appropriate form:
   • General regime: SAT-2237 (Declaracion Mensual IVA)
   • Pequeno contribuyente: SAT-2046
5. Review pre-loaded data — Declaraguate pulls data from your FEL records automatically
6. Verify amounts — check that sales, purchases, and calculated tax match your records
7. Make adjustments if necessary (manual entries for non-FEL items)
8. Validate and freeze (congelar) the form
9. Generate payment voucher (boleta SAT-2000) — only if there is tax to pay
10. Pay at an authorized bank or through online banking before the deadline
11. Save the confirmation — Declaraguate issues a confirmation number

Monthly Deadlines

After the deadline, banks reject payment vouchers. You must then visit a SAT office to pay with penalties.

Zero Declarations

If your business had no activity during a month — no sales, no purchases — you STILL must file a declaration:

1. Go to Declaraguate
2. Select the appropriate form
3. Enter zeroes for all income and expense fields
4. Submit the form
5. No payment voucher is generated (nothing to pay)

This takes 5 minutes and prevents penalties.

IVA Calculation (General Regime)

The general regime IVA calculation:

IVA on Sales (debito fiscal)     Q12,000  (12% of Q100,000 in sales)
- IVA on Purchases (credito fiscal) -Q7,200  (12% of Q60,000 in purchases)
= IVA to Pay                       Q4,800

You pay the difference between IVA collected on sales and IVA paid on purchases. If your credits exceed your debits, the balance carries forward to the next month.

From the US (Diaspora Info)

If you maintain a Guatemalan business or NIT from the US:

• Declaraguate works globally — file from anywhere with internet access
• Monthly filing is mandatory — even if your business is dormant. File zero declarations
• Payment is the challenge — use online banking (Banrural, BI) to pay boletas from abroad, or have a trusted person in Guatemala handle payments
• Hire a Guatemalan accountant — for Q300-Q800/month, a local contador can handle your monthly filings, ensuring compliance and avoiding penalties
• Do not let declarations accumulate — if you miss several months, catching up requires paying each monthly fine (Q50 each) plus interest. It is cheaper to file on time

Tips & Common Mistakes

1. Never miss a month. Even one omitted declaration will block your solvencia fiscal and can trigger SAT scrutiny. Set a calendar reminder for the 20th of each month to start preparing your declaration.

2. Reconcile FEL data before filing. Declaraguate auto-loads FEL data, but it is your responsibility to verify it matches your records. Discrepancies between your FEL invoices and your declaration can trigger an audit.

3. Pay before the deadline — banks close early. On the last business day of the month, some bank branches close early or have long lines. Pay 2-3 days before the deadline to avoid stress.

4. Keep all payment receipts. Store your bank payment receipts (physical or digital) for at least 4 years. SAT can audit any period within the last 4 years.

5. Pequenos contribuyentes: it is simpler than you think. Your monthly obligation is literally: open Declaraguate, enter your total sales, pay 5%, done. Do not overcomplicate it.

Official Links

• Declaraguate
• SAT — Agencia Virtual
• SAT Call Center: 1544