Visor IVA SAT 2026: Complete Guide to Guatemala's Libro Electronico Tributario (LET)

Summary: “Visor IVA” is a colloquial Guatemalan term used by accountants. Officially, SAT calls this tool the Libro Electronico Tributario (LET) and it lives inside the Agencia Virtual. It lets you load and review your monthly VAT purchase/sales books, generate the SAT-2046 (Small Taxpayer) or SAT-2237 (General Regime) declaration form, and file it. It is free, available 24/7, and operates under Article 20 of the Guatemala VAT Law (Decreto 27-92), which limits VAT credit recovery to two months past the invoice date.

What is the Visor IVA SAT?

“Visor IVA” is not an official SAT product name. When Guatemalan accountants or business owners say “Visor IVA,” they almost always mean the Libro Electronico Tributario (LET) — the SAT system VAT taxpayers use to record purchases and sales and generate the monthly book required by Guatemalan tax law.

SAT defines the LET verbatim on its portal:

“Es un sistema que la Superintendencia de Administracion Tributaria -SAT- tiene a disposicion de los contribuyentes afiliados al Impuesto al Valor Agregado -IVA-, para facilitar el registro de los documentos tributarios en el libro de compras y ventas establecido en la legislacion vigente.”

— portal.sat.gob.gt/portal/libro-electronico-tributario/, accessed 15 May 2026.

The LET lives inside the SAT Agencia Virtual. It is not a stand-alone site. You access it via the SAT portal and log in to your Agencia Virtual session with your NIT and password.

What “Visor IVA” is NOT — disambiguation

If you typed “Visor IVA” into a search engine, what you most likely need is the LET (if you’re a business taxpayer) or the Planilla IVA-FEL (if you’re a salaried employee). Special-classified taxpayers also need the Informe Electronico de Compras y Ventas.

Who must file

According to the official SAT portal (https://portal.sat.gob.gt/portal/libro-electronico-tributario/, accessed May 2026), the LET is for VAT-registered taxpayers, and the eligible profiles include:

• Individuals (personas individuales)
• Legal entities (personas juridicas) — corporations, partnerships
• Patrimonial entities (entes o patrimonios)

Eligible VAT regimes (consolidated from SAT and editorial sources):

• Regimen General del IVA (Art. 14, Decreto 27-92)
• Pequeno Contribuyente (Small Taxpayer)
• Pequeno Contribuyente Electronico (Electronic Small Taxpayer)
• Contribuyente Especial Electronico
• Contribuyente Especial Agropecuario
• Licensed professionals (Profesionales Liberales) registered under the General VAT regime

Note on conflicting sources: Some private editorial sites (e.g., infosatguatemala.com) frame the LET as Small-Taxpayer-only. The SAT portal lists multiple eligible regimes; we treat SAT as authoritative. [GAP — verify the exact regime your account is enabled for inside your Agencia Virtual].

Special Taxpayers — additional obligation

If SAT has classified your business as a Special Taxpayer (Large, Medium or Regional), in addition to the LET you must file the Informe Electronico de Compras y Ventas at least every six months under Article 57 ‘D’ of Decreto 27-92. SAT defines it verbatim:

“Es un sistema disponible en Agencia Virtual para uso de los contribuyentes calificados por la Administracion Tributaria como ‘Especiales’, donde presentaran de forma electronica como maximo cada seis meses, el informe detallado de las compras y ventas efectuadas, conforme a lo establecido en el articulo 57 ‘D’ del Decreto Numero 27-92 del Congreso de la Republica de Guatemala, Ley del Impuesto al Valor Agregado.”

— portal.sat.gob.gt/portal/asistente-para-libros-de-compras-y-ventas-electronicos/

Effective dates (SAT verbatim):

“Contribuyentes Especiales Grandes y Especiales Medianos presentaran sus informes en el nuevo sistema a partir del 01 de enero de 2023. Contribuyentes Especiales Regionales presentaran sus informes en el nuevo sistema a partir del 01 de abril de 2023.”

How to access — step by step

Pre-requisites before logging in

• Username and password for the SAT Agencia Virtual
• Active and up-to-date RTU (tax registration) and at least one active establishment
• Valid NIT properly linked to your CUI if you are a Guatemalan citizen, or your foreign-resident NIT otherwise

Path to the LET

1. Go to portal.sat.gob.gt and click “Agencia Virtual”. Direct login URL: https://farm3.sat.gob.gt/menu/login.jsf.
2. Log in with your NIT and password. If you forgot your password, call SAT support at 1550 or visit any SAT office in person with your DPI.
3. Inside the Agencia Virtual, open the “Servicios” menu (left sidebar).
4. Find the books option for your regime. For Small Taxpayer, the documented path is: “Sistema de Registro del Libro de Compras y Ventas para el Pequeno Contribuyente” → “Ingreso de Facturas”. [GAP — exact menu labels for the General Regime path may differ; verify in your own account].

Monthly book closing (Small Taxpayer flow — best documented)

This sequence is documented by third-party sources (infosatguatemala.com). Verify it in your own account before relying on it for production filings, since SAT periodically updates menu labels.

1. Select month and year to generate → click “Aceptar” → “Ingresar”.
2. Review sales (ventas). The system automatically loads all FEL (Factura Electronica en Linea) invoices you issued for the period. If you have legacy paper invoices issued before 30 June 2022 still to register, add them manually.
3. Click “Cierre de Ventas” and confirm.
4. Review purchases (compras). New window shows FEL invoices received. Add paper invoices manually if applicable.
5. Click “Cierre de Compras”.
6. Generate the book summary. The system asks if you want to generate the purchase/sales book summary → confirm “SI”.
7. Enter the last folio number used the previous month (for correlative continuity).
8. Generate the declaration form: SAT-2046 (Small Taxpayer) or SAT-2237 (General Regime). [GAP — exact button label may vary by regime].
9. Submit the form:
   • If amount due = Q0: click “Presentar Formulario” → confirm data → “SI” → enter date of birth → “Confirmar”. The system displays a successful filing confirmation.
   • If there is an amount to pay: the system prompts you to select a payment date. After confirming, it generates a form number + access number. You pay via online banking, or via Declaraguate to generate the SAT-2000 payment slip for the bank.

Download the book report

Inside the Agencia Virtual: Consultas → “Sistema de Registro del Libro de Compras y Ventas para el Pequeno Contribuyente” → “Reporte Libro Compras y Ventas” → select month/year → “Generar Reporte” → download or print.

Monthly deadlines

The LET generates the book and the form, but the monthly VAT declaration is filed and paid through Declaraguate:

• SAT-2237 — Monthly VAT Declaration, General Regime
• SAT-2046 — Monthly VAT Declaration, Small Taxpayer

Legal deadline: the declaration must be filed within the calendar month following the period. In other words, January’s VAT must be filed between 1 and 28 (or 29) February; October’s VAT between 1 and 30 November, and so on.

The VAT credit rule — Article 20

This is probably the most misunderstood rule in the entire Guatemalan VAT system. Verbatim text of Article 20 (Decreto 27-92):

“El credito fiscal debe reportarse en la declaracion mensual. Las fechas de las facturas y de los recibos de pago de derechos de importacion legalmente extendidos, deben corresponder al mes del periodo que se liquida. Si por cualquier circunstancia no se reportan en el mes al que correspondan, para fines de reclamar el credito fiscal, estos se pueden reportar como maximo en los dos meses inmediatos siguientes del periodo impositivo en el que correspondia su operacion. De no efectuarlo en dicho plazo, no tendra derecho a su compensacion o devolucion, segun proceda.”

— Decreto 27-92, Art. 20, cited by Vescco (accessed 15 May 2026).

In plain English: if you receive a supplier invoice dated January, you can claim the VAT credit on January’s return (filed in February), or as a last resort on February’s return (filed in March) or March’s return (filed in April). After that, the credit is lost in the system — even if the law arguably allows rectification. See “Common errors” below.

Penalties for non-compliance

For the Informe Electronico de Compras y Ventas (Special Taxpayers), SAT publishes the penalties verbatim, citing Article 94 numeral 13 of the Tax Code (Decreto 6-91):

“Dicha sancion sera aplicada, por cada vez que incumpla con su obligacion.” — SAT, accessed 15 May 2026.

For the SAT-2237 / SAT-2046 monthly VAT declaration, the omission penalty is applied per missed form:

“Si no presentas la declaracion o si hay datos contradictorios, el sistema puede bloquear tu NIT o generar una multa automatica por omision.”

— Concilia (published January 2026, accessed May 2026).

Concilia documents base fines ranging from Q150 to Q25,000 per form plus interest, depending on the omission type, days overdue and regime. [GAP — Concilia does not cite the specific Tax Code article that establishes that range; treat as a reference and verify the precise legal basis before arguing a case with SAT].

Common errors and fixes

1. “No puede reportar credito fiscal para este periodo” (late filing)

System message:

“No puede reportar credito fiscal para este periodo de acuerdo a lo indicado en el articulo 20 de la ley del IVA”

Cause: you tried to report an invoice more than two months after the period it corresponds to (Art. 20 VAT Law).

Fix: there is no software workaround. The invoice is lost as VAT credit. Vescco argues that Article 106 of the Tax Code permits rectifications as long as no audience has been formally notified, and describes the LET block as “una arbitrariedad total” (total arbitrariness) by the software relative to the statute. In practice the system blocks you anyway, so the only real defense is not to reach the limit — record purchases and sales in the month they occur.

2. “No puede incrementar credito fiscal para este periodo” (rectification beyond window)

System message:

“No puede incrementar credito fiscal para este periodo de acuerdo a lo indicado en el articulo 20 de la ley del IVA”

Cause: you tried to rectify a previously filed return to add credits outside the two-month window.

Fix: same as error 1. The software blocks you. If you believe rectification is legally defensible (Art. 106 Tax Code), the route is a formal administrative claim — not the LET.

3. NIT blocked for omitted filing

How it shows up: logging into Agencia Virtual displays a block message, the form generator is disabled, or the system flags a pending fine.

Cause:

“Si no presentas la declaracion o si hay datos contradictorios, el sistema puede bloquear tu NIT o generar una multa automatica por omision.”

— Concilia.

Fix: file the missing form and pay the fine to lift the block. If the fine is unjust, there are administrative routes to challenge it.

4. FEL cross-check — invoices don’t match declared sales

System message:

“El sistema valida que las ventas declaradas coincidan con las FEL emitidas en el periodo. Si hay diferencias, se puede generar una alerta o una inconsistencia que impide presentar el formulario.”

— Concilia.

Cause: the sales you declared manually don’t match the FEL invoices the system auto-loaded.

Fix: review invoice by invoice. FEL is the authoritative source — if you under-declared, adjust. If an FEL invoice appears that shouldn’t (returned customer), issue a FEL credit note rather than excluding it from the book.

5. Purchases without valid documentation = credit rejected

System message:

“Solo las compras con documentos validos (FEL, importaciones registradas, notas de debito/credito) pueden ser incluidas como credito fiscal. El sistema detecta incongruencias automaticamente.”

— Concilia.

Cause: you’re trying to claim credit on a document the system doesn’t recognize as valid (informal receipt, Small Taxpayer invoice — which does not generate VAT credit per Art. 49, 54 ‘C’ and 54 ‘E’ Decreto 27-92).

Fix: make sure only FEL invoices accepted for credit and legally extended import documents are included. If you received a Small Taxpayer invoice, it does not generate VAT credit — by law, not by software.

6. Fictitious credit balance = adjustment + sanctions

System message:

“Puede generarse un saldo a favor ficticio que, si se detecta, se convierte en ajuste, con sanciones incluidas.”

— Concilia.

Cause: double-counted the same credit, or a calculation error.

Fix: rectify immediately and pay the difference plus interest before SAT detects it. Early correction is always cheaper than an audit.

[GAP — blank screen / “Visor IVA won’t load”]: the “system won’t load” complaint is common on forums, but no Guatemalan source surfaced in research with a verbatim message. If you hit a blank screen, try a different browser (updated Chrome or Firefox), clear cache, or call SAT support at 1550. If it persists, open a formal request inside the Agencia Virtual.

Related procedures

The LET doesn’t stand alone. It lives inside an ecosystem of SAT obligations that need to be current for monthly closing to flow smoothly:

• SAT RTU Registro — register your taxpayer profile if you haven’t yet
• CUI / NIT lookup — verify your NIT is correctly linked
• [GAP — EN equivalents of portal-sat-guatemala, agencia-virtual-sat, declaraguate-sat and imprimir-rtu not yet published; link to ES versions for now]
• Spanish-only references: Portal SAT Guatemala (ES), Agencia Virtual SAT (ES), Declaraguate SAT (ES), Imprimir RTU (ES)

Planilla IVA-FEL (salaried employees only — reference)

If you reached this page searching for “Visor IVA” but you are a salaried employee, the right tool is actually the Planilla IVA-FEL, a separate system inside Agencia Virtual. SAT defines it verbatim:

“El sistema Planilla IVA-FEL tiene como insumo principal la carga de forma automatica de sus Facturas Electronicas en Linea, en cumplimiento con lo establecido en el articulo 72 del Decreto Numero 10-2012 del Congreso de la Republica de Guatemala, Ley de Actualizacion Tributaria.”

— portal.sat.gob.gt/portal/planilla-iva-fel/, accessed 15 May 2026.

SAT verbatim path:

“Ingreso a Planilla IVA-FEL desde la Agencia Virtual seleccionando: Servicios Tributarios, Planilla IVA-FEL.”

SAT verbatim steps:

“Ingresa NIT del Patrono. Ingresa correo electronico personal. El sistema te mostrara los totales de los Documentos Tributarios Electronicos que fueron emitidos con tu NIT o CUI, asi como los Formularios presentados en Declaraguate entre ellos DUCA, FYDUCA y Vehiculos Traspasos IVA (SAT-231). Para enviar la planilla presiona la opcion Presentar Planilla. Al correo que ingresaste llegara la notificacion con el Formulario SAT-1111 y la constancia de presentacion.”

Form generated: SAT-1111 (employee VAT credit return). To correct the employer’s NIT, use SAT-0811 through Declaraguate. The “Presentar Planilla” button is enabled annually from 1 January and disabled at 23:59:59 on the 10th business day of January (covering the previous calendar year). [GAP — calculate the exact 10th-business-day-of-January 2026 date].

Regimes excluded (SAT verbatim, no right to VAT credit):

“Las facturas de los siguientes Regimenes no estan incluidas dentro del sistema Planilla IVA-FEL: Factura de Pequeno Contribuyente, Factura Electronica de Pequeno Contribuyente, Factura Regimen Especial de Contribuyente Agropecuario, Factura Regimen Electronico de Pequeno Contribuyente, Factura Regimen Electronico Especial de Contribuyente Agropecuario. De acuerdo con lo establecido en los Articulos 49, 54 ‘C’ y 54 ‘E’ del Decreto Numero 27-92 del Congreso de la Republica de Guatemala, Ley del Impuesto al Valor Agregado, no generan derecho a Credito Fiscal.”

FAQ

What if I have FEL invoices for a month but don’t want them in my book?

A user documented on infosatguatemala.com asked exactly this: how to prevent invoices from appearing in the Small Taxpayer book. Short answer: FEL invoices issued with your NIT as recipient load automatically and you cannot “remove” them. If an invoice was issued in error, ask the issuer to void it with a FEL credit note. The LET mirrors FEL — it is not a manual book editor.

Can I change the LET folio number after generating it?

Another documented question on infosatguatemala.com. You can re-generate the summary if you have not yet submitted the declaration form; once SAT-2046 / SAT-2237 is submitted, the number is locked. [GAP — verify the exact rectification procedure for the correlative in your own account].

Are automatic VAT regime suspensions coming?

Prensa Libre coverage in 2026 reported that SAT plans to automate VAT regime suspensions for substantial omissions within the collection system, on the order of a 45-day timeline. [GAP — verify the exact threshold, the regulatory instrument that authorizes it and the entry-into-force date before making compliance decisions based on this point].

Are official SAT manuals available?

Yes. For the Informe Electronico de Compras y Ventas, SAT publishes:

• User manual (2026): portal.sat.gob.gt/…/manual-de-usuario-informe-electronico-de-compras-y-ventas-2026
• XLSX bulk upload template: formato-para-carga.xlsx
• Video tutorials: capacitacionessat.page
• Receipt verifier: portal.sat.gob.gt/portal/informe-de-compras-y-ventas-electronico/

For the LET, SAT publishes the “LET Avanza” video on its official YouTube channel plus additional tutorials.

Does the LET work from abroad?

Yes — the SAT Agencia Virtual works from any country with an internet connection. You only need your username, password and NIT. This matters for diaspora business owners who still have VAT obligations in Guatemala (rentals, professional activity, an active company).

How quickly do FEL invoices appear in the LET?

FEL invoices load automatically into the system as soon as they are certified in the FEL platform. SAT does not publish a technical SLA, but in practice loading is same-day. If an invoice is missing at month-end, check its status in FEL first (not in LET) — if it is not certified in FEL, it will never reach LET.

What if more than 2 months have passed and I have a large unreported invoice?

Per Article 20 VAT Law, the credit is permanently lost in the system. Some tax practitioners (such as Vescco) argue that out-of-window rectification is legally defensible under Article 106 of the Tax Code, but the LET blocks it in software. Realistic options: (1) absorb the loss; (2) pursue a formal administrative claim with specialized legal advice. This is not a case to resolve through the LET.

Official resources

Verified SAT documents (May 2026)

• LET portal (official definition): portal.sat.gob.gt/portal/libro-electronico-tributario/
• Informe Electronico de Compras y Ventas (Special Taxpayers): portal.sat.gob.gt/portal/asistente-para-libros-de-compras-y-ventas-electronicos/
• Planilla IVA-FEL (salaried): portal.sat.gob.gt/portal/planilla-iva-fel/
• Verificador Integrado: portal.sat.gob.gt/portal/verificador-integrado/
• Direct Agencia Virtual login: https://farm3.sat.gob.gt/menu/login.jsf
• SAT support line: 1550

Legal basis (key decrees and articles)

Relevant SAT forms

Page verified: May 2026. If SAT changes menu labels, paths or form numbers, we will note it in the next review. If you spot a discrepancy, contact us.