Guatemala VAT registration threshold
Guatemala VAT registration threshold: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT (IVA) registration becomes compulsory in Guatemala, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | Ley del Impuesto al Valor Agregado, Decreto N° 27-92 del Congreso (tarifa 12%, art. 10): liability attaches by act (art. 3 — sales, services, imports) with no registration turnover floor. Near-threshold: Régimen de Pequeño Contribuyente, arts. 45-51; art. 45 as reformed by art. 15 of Decreto N° 31-2024 'Ley para la Integración del Sector Productivo Primario y Agropecuario' (published 9 Dec 2024, in force 9 Apr 2025) raises the opt-in ceiling from Q150,000 to 125 salarios mínimos mensuales vigentes para el sector no agrícola, sin incluir la bonificación incentivo ('125 monthly minimum wages in force for the non-agricultural sector, excluding the incentive bonus') of annual turnover — Q465,381.25 for 2025 (125 × Q3,723.05). |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The gazette text of Decreto 31-2024 art. 15 could not be retrieved verbatim (official PDFs unreachable to automated fetch). The '125 salarios mínimos no agrícolas sin bonificación incentivo' formulation, the 9 Apr 2025 entry into force, and the 2025 value Q465,381.25 are concordant across SAT-derived FAQ coverage, Prensa Libre, Consortium Legal, Lexology and Vesco Consultores. The 2026 value Q500,285.00 is this record's computation from Acuerdo Gubernativo 256-2025 (CE1 Q4,002.28), not yet confirmed against an SAT publication. |
| Provenance | source fingerprint |
What this value means
REFUSAL: Guatemala has NO VAT registration threshold. Anyone performing taxed acts must register with the SAT (Registro Tributario Unificado) and charge 12% IVA from the first sale. The Pequeño Contribuyente ceiling is an ELECTIVE alternative-liquidation boundary, not a registration threshold — small taxpayers are still SAT-registered, still invoice (FEL electronic invoicing), and still pay a tax on every sale. PERIOD BASIS (near-threshold): turnover in a CALENDAR year. Since 9 Apr 2025 the ceiling is INDEXED: 125 × the monthly non-agricultural minimum wage excluding the bonificación incentivo (Q250). 2025: Q465,381.25 (125 × Q3,723.05). 2026: computes to Q500,285.00 using Acuerdo Gubernativo 256-2025 (CE1 non-agricultural Q4,002.28/month from 1 Jan 2026) — verify SAT's published figure; the statute does not say which circunscripción económica (CE1, departamento de Guatemala, vs the lower CE2) governs, and 2025 practice used CE1. NEAR-THRESHOLD MECHANICS: within the ceiling a taxpayer may opt into the Régimen de Pequeño Contribuyente and pay 5% on gross monthly income (art. 47) INSTEAD of the 12% debit/credit IVA, declared monthly; the 5% also stands in for income-tax obligations in practice. Buyer-side cost: pequeño-contribuyente invoices generate NO crédito fiscal for the customer — which is why B2B suppliers often stay in the general regime despite qualifying. Decreto 7-2019 (Ley de Simplificación) added the electronic small-taxpayer variant and the Régimen Especial de Contribuyente Agropecuario (5% monthly on gross sales for primary-sector producers, with its own ceiling, integrated/adjusted by Decreto 31-2024). Exceeding the ceiling obliges migration to the general regime; SAT may reclassify ex officio. NON-ESTABLISHED SUPPLIERS: no threshold and no non-resident registration regime. Imported goods bear IVA at customs regardless of size; there is no general reverse-charge collection on services supplied from abroad to Guatemalan customers. IMPORTED DIGITAL SERVICES: NONE — Guatemala has NOT enacted a non-resident digital-services VAT regime (unlike Ecuador, Paraguay or Costa Rica). Draft proposals to tax foreign platforms have circulated but were not law as of Aug 2026; treat any claimed withholding on Netflix-type supplies as unenacted. Traps: (1) The famous Q150,000 figure died on 9 Apr 2025 — most secondary sources still carry it. (2) The ceiling now moves with every minimum-wage acuerdo (issued each December, effective 1 Jan), so recompute annually — do not carry Q465,381.25 into 2026. (3) Some 2025 coverage misprints Q456,381.25; the arithmetic (125 × 3,723.05) gives Q465,381.25. (4) Two minimum-wage circunscripciones exist since 2023 — watch which wage SAT applies each year. (5) The 5% is on GROSS income with no deductions and no input credit; comparing it to 12% output-minus-input IVA requires margin math, not rate comparison.
Get it programmatically
curl https://latamref.dev/v1/gt/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/gt/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/gt/vat-registration-thresholdOther Guatemala series: Banguat tasa de interés líder de política monetaria · IVA standard rate · Minimum wage (lowest rate in the activity x circumscription matrix) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory legal interest (interés legal) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Guyana · Honduras · Jamaica · Mexico · Nicaragua · all 22