Amendments to VAT Regulation

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AMENDMENTS TO VALUE ADDED TAX (VAT) REGULATION IN ORDER TO ISSUE INVOICES AS “FINAL CONSUMER”

Oct/2022

Through Government Agreement No. 245-2022, published on October 14th, 2022, in the Official Gazette, amends Article 30 of Value Added Tax Regulation (Government Agreement No. 5-2013), which imposes a new threshold to issue invoices as “Final Consumer” (C.F.) to sales and services no less than Q2,500.00 Quetzals.

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