Electronic Invoicing (FEL) Setup in Guatemala (2026)

FEL (Factura Electronica en Linea) is Guatemala’s mandatory electronic invoicing system managed by SAT. Every taxpayer in the country — from multinational corporations to one-person tiendas — must issue electronic invoices known as DTE (Documentos Tributarios Electronicos) for every commercial transaction. There are no exceptions and no exemptions.

If you are starting a business, going freelance, or registering as a small taxpayer (pequeno contribuyente) in Guatemala, one of your first steps after getting your NIT will be enabling FEL. The good news is that SAT provides the tools for free — you can issue invoices from SAT’s website or their mobile app at no cost. The setup takes about 30 minutes.

The system has evolved significantly since its launch. Most recently, Decreto 31-2024 (effective April 2025) introduced major changes: 5 new document types for agricultural and artisanal sectors, a higher income threshold for small taxpayers, and the elimination of anonymous “consumidor final” invoices — all invoices must now include the buyer’s NIT.

Quick summary: FEL is mandatory for all taxpayers. Setup is free through SAT’s Agencia Virtual. Takes about 30 minutes. SAT provides free tools including a mobile app. Decreto 31-2024 introduced significant changes effective April 2025.

Information verified March 2026.

Cost

Requirements

• NIT activo — you must have an active tax ID
• Access to Agencia Virtual — SAT’s online platform (portal.sat.gob.gt)
• RTU (Registro Tributario Unificado) updated — your economic activity and establishment must be registered
• At least one establishment linked to your economic activity in the RTU

Step-by-Step Setup

1. Log in to the Agencia Virtual at portal.sat.gob.gt
2. Navigate to “Servicios” and select “Factura Electronica en Linea”
3. Select “Habilitarse como emisor” (Enable as issuer)
4. Verify your RTU data — make sure your economic activity and establishment are correctly registered
5. Choose your emission method:
   • Agencia Virtual — issue invoices from SAT’s website (free)
   • App FEL — download SAT’s mobile app (free)
   • Certified provider (certificador) — use a third-party service for higher volume or integration
6. SAT confirms your FEL enablement — usually instant
7. Issue a test invoice to verify everything works
8. Start issuing real invoices for all your commercial transactions

Types of Electronic Documents (DTE)

Since the April 2025 Decreto 31-2024 changes, Guatemala’s FEL system supports these document types:

Emission Methods

SAT Free Tools (Best for Small Businesses)

• Agencia Virtual — issue invoices from any web browser at portal.sat.gob.gt. Completely free, works on any device.
• App FEL — SAT’s official mobile app for Android and iOS. Issue invoices from your phone. Free download.

Third-Party Certified Providers (Certificadores)

For businesses with higher invoice volumes or those needing software integration, SAT-authorized certified providers offer:

• Automated invoice processing
• Integration with accounting software (QuickBooks, SAP, etc.)
• Bulk invoice issuance
• Custom branding on invoices
• API access for e-commerce platforms

Prices range from Q50 to Q500+ per month depending on volume and features. SAT maintains an official list of authorized certificadores.

Key Decreto 31-2024 Changes (April 2025)

• No more “consumidor final” invoices — all invoices must include the buyer’s NIT. This means every transaction requires the buyer to provide their tax ID
• Small taxpayer income limit raised to Q465,381.25 annually (from Q150,000)
• 5 new DTE types for agricultural producers and artisans
• Mandatory NIT in all legal/commercial relationships — broadly interpreted by SAT

From the US (Diaspora Info)

If you have a Guatemalan business or freelance operation and live in the US:

• FEL works from anywhere — the Agencia Virtual and App FEL function globally
• You can issue invoices remotely — for businesses, consulting, or freelance work directed at Guatemala
• NIT is required — you need an active NIT, which can be obtained online through SAT (see our NIT guide)
• Monthly declarations still apply — even if you issue invoices from abroad, you must file your monthly IVA declaration on Declaraguate

Tips & Common Mistakes

1. Update your RTU first. Before enabling FEL, make sure your RTU has the correct economic activity and at least one registered establishment. If the RTU is incomplete, the FEL enablement will fail.

2. Issue invoices for EVERYTHING. With the Decreto 31-2024 changes, SAT has eliminated the ability to sell without an invoice. Every sale must have a DTE, and every DTE must include the buyer’s NIT. Train your staff (and yourself) to ask for the NIT before completing any transaction.

3. Keep your FEL credentials secure. Your Agencia Virtual password is the key to issuing invoices in your name. Do not share it, do not use a weak password, and enable any available security features.

4. Reconcile monthly. Before filing your monthly IVA declaration, reconcile your FEL-issued invoices with your accounting records. The SAT system pre-loads your FEL data into Declaraguate, so discrepancies will flag your account.

5. Test before going live. When you first enable FEL, issue a test invoice to yourself or a family member. Verify that the format, amounts, and data are correct before issuing invoices to clients.

Official Links

• SAT — FEL Portal
• SAT — Agencia Virtual
• App FEL — Mobile App
• Declaraguate