Cancellation of electronic tax documents

2023-09-07 08:00:38

It can be said that in Guatemala all taxpayers are registered in the electronic invoice system (FEL), with very few exceptions, and that this system includes other electronic tax documents (DTE), such as credit and debit notes, invoices specials, among others.

The use of the NIT must be only for purchases that correspond to the company.

Oscar Chile Monroy

From the taxpayer’s perspective, the FEL offers several advantages, such as the reduction of spaces caused by the physical file, efficiency and facilitation in the management and consultation of data, etc. For the Superintendence of Tax Administration (SAT), it represents an effective tool that allows real-time control of taxpayer operations and has been able to carry out inspections through information crossings, among other procedures, which has allowed the taxpayer to always have in the eye of scrutiny. For this reason, it should be noted that it is no longer possible to proceed as before. For example, it is possible that in some cases in personal expenses it is still requested that the invoices be issued with the tax identification number (NIT) of the company, and since they are not included in the purchases and services that are accounted for, a difference will arise between what is reported monthly in the value added tax (VAT) declarations with the values ​​that the FEL control system issues, and this causes the taxpayer to be required to clarify the reasons for these inconsistencies and may cause tax risks.

One of the practices that must be eradicated is that in acquisitions that are not related to the line of business, invoices are no longer requested to be issued with the company’s NIT, and it must be extremely demanding that it be only for purchases and services that are linked to economic activity and that are useful, necessary, pertinent and indispensable to produce or preserve the source of taxable income.

In the course of the operations of companies or businesses, it is sometimes necessary to cancel invoices or other tax documents for various reasons; For example, that it has been issued with errors in the quantity, price or description of the goods or services, that it has been generated in the name of a wrong taxpayer, that the operation is no longer carried out, due to the return of all the goods, etc. .

Regarding the annulment of the DTE, the Superintendence of Tax Administration issued a statement and has reported that as of September 1, 2023 they can be annulled up to the expiration date of the monthly VAT return. We believe that this procedure is practical for the taxpayer, since the cancellation can be done directly from his virtual agency, without the need to issue any document.

Now, what happens with those operations in which for any reason the taxpayer needs to cancel a FEL after the expiration of the term of the monthly VAT declaration? For these cases, article 29 of the Value Added Tax Law, in subsection d), establishes that credit notes can be issued, for returns, cancellations or discounts on operations already invoiced, and in article 17 of the same The law decrees that such document must be registered in the accounting of the seller of goods or service provider, within a period of two months, counted from the date on which the invoice that will be modified or canceled was issued, and in the note of credit must be entered the number and date of the invoice for which it was issued.