TL;DR: 5 forms stop being accepted in Declaraguate and can only be filed through Agencia Virtual SAT: SAT-1311 (Monthly Optional ISR), SAT-1361 (Quarterly ISR), SAT-1411 (Annual ISR), SAT-2237 (General VAT), and SAT-1608 (ISO / Solidarity Tax). List confirmed by Prensa Libre on May 13, 2026.
Comparison Table: The 5 Forms
| Form | Tax | Typical frequency | Who files it |
|---|---|---|---|
| SAT-1311 | Monthly Optional ISR | Monthly | Taxpayers on the optional simplified ISR regime |
| SAT-1361 | Quarterly ISR | Quarterly | Taxpayers on the profit-based regime (advance payments) |
| SAT-1411 | Annual ISR | Annual | Profit-based regime (definitive annual return) |
| SAT-2237 | General VAT | Monthly | General VAT Regime (most companies) |
| SAT-1608 | Solidarity Tax (ISO) | Quarterly | Those subject to ISO based on income and regime |
What Each Form Is For and How It Enters Agencia Virtual
SAT-1311 — Monthly Optional ISR
The monthly return for the optional simplified ISR regime. In this regime, tax is calculated on monthly gross income (not on net profit). For many taxpayers with relatively stable income, the optional regime is the most common choice.
Path in Agencia Virtual: log in with NIT + password → Declaraciones module → select form SAT-1311 → upload period income → review and sign electronically → generate payment slip.
SAT-1361 — Quarterly ISR
The quarterly advance payment of ISR for taxpayers on the profit-based regime. Filed every three months based on partial payments calculated on estimated quarterly profit.
Path in Agencia Virtual: log in → Declaraciones module → SAT-1361 → select quarter → upload estimated profit / partial close → sign → payment slip.
SAT-1411 — Annual ISR
The definitive annual ISR return. Closes the fiscal year and integrates the quarterly advance payments (SAT-1361). Filed within the first three months of the year following year-end.
Path in Agencia Virtual: log in → Declaraciones module → SAT-1411 → upload annual financial statements and tax reconciliation → sign → payment slip for the balance owed (or settlement if there was an excess of advance payments).
SAT-2237 — General VAT
The monthly VAT return for the General Regime. Reports output VAT (collected on sales) minus input VAT (paid on purchases and services) and determines the balance to pay (or a credit balance to carry forward).
Verified SAT data through January 31, 2026 (SAT-2237 use via Agencia Virtual up to that date):
- Total returns filed: 23,937
- With value: 21,329
- Zero-value: 2,608
- SAT acceptance: 89%
- Rejected: 11% (variance in base amounts or input VAT credit)
That 11% rejection rate gives an important practical clue: before filing, reconcile your input VAT credit with the Verificador Integrado to avoid SAT rejecting it due to suppliers with omissions or flagged “not located.”
Path in Agencia Virtual: log in → Declaraciones module → SAT-2237 → upload month’s sales and purchases → reconcile with Verificador Integrado → sign → payment slip.
SAT-1608 — Solidarity Tax (ISO)
The quarterly Solidarity Tax return, applicable to taxpayers that meet ISO’s legal triggers (mainly those on the profit-based regime above certain thresholds).
Path in Agencia Virtual: log in → Declaraciones module → SAT-1608 → select quarter → upload taxable base → sign → payment slip.
Critical Dates
| Taxpayer type | Last possible Declaraguate filing | First mandatory Agencia Virtual filing |
|---|---|---|
| Special Taxpayer (Grande / Mediano / Regional) | April 2026 period return (filed in May 2026) | May 2026 period return, from June 2, 2026 |
| General VAT Regime | July or August 2026 period return (depending on usual filing schedule) | From September 1, 2026 |
Common Mistakes (Don’t Fall Into These)
I file SAT-1311 but also pay ISO — does SAT-1608 migrate too?
If you file SAT-1311, you’re on the optional simplified regime, and by the nature of that regime you’re typically not subject to ISO. Verify your specific situation with your accountant or directly with SAT. If you are subject to ISO, then yes, SAT-1608 also migrates.
I’m not sure if I’m on the profit-based or optional regime — how do I check?
Log in to Agencia Virtual with your NIT and password, then look up your Constancia de Inscripción or active RTU. Your ISR regime appears there. If it says “Régimen Opcional Simplificado” you file SAT-1311; if it says “Régimen sobre Utilidades” you file SAT-1361 (quarterly) and SAT-1411 (annual). You can also call SAT directly at 1550."
My input VAT credit isn’t usually rejected — why does Verificador Integrado matter now?
Because with migration to Agencia Virtual, data cross-checks happen in real time. If a supplier slips into “not located” status after they invoiced you, your input VAT credit on that invoice can be rejected when you file SAT-2237. Verificador Integrado lets you check the supplier’s status BEFORE taking the credit.
What if I file through Declaraguate after the migration date?
After your regime’s migration date, the 5 listed forms are not accepted by Declaraguate. If you try to file them there, the system won’t process the return. Practical consequence: the return is not filed until you do it through Agencia Virtual, and penalties and interest accrue for late filing.
If You Work With Exchange Rates
For USD-quetzal conversions on foreign purchases, exports, or USD-billed services, check the daily USD/GTQ rate published by Banguat — it’s the reference rate SAT uses for several computations.
Related Pages
- Declaraguate Migration Hub (full overview) — full explanation of June 2 and September 1
- Regimes that can keep using Declaraguate — the 4 unaffected regimes
- How to register for Agencia Virtual SAT — step by step
- SAT Guatemala Hub — full SAT directory
- Annual ISR Return — annual version of SAT-1411
- Change of Tax Regime
Official Links
- Agencia Virtual SAT
- Declaraguate
- SAT main portal
- SAT press release of March 11, 2026
- Prensa Libre, May 13, 2026 — 4 regimes that stay on Declaraguate
Sources Cited
- SAT, official press release of March 11, 2026 (Superintendent Werner Ovalle Ramírez)
- Prensa Libre, May 13, 2026 (Glenda Burrión), including a quote from tax specialist Oscar Chile Monroy
- SAT-2237 usage data via Agencia Virtual through January 31, 2026: SAT press release of March 11, 2026