The Guatemalan Tax Authorities (SAT) announced that they will carry out massive audits during the remainder of 2024. The authorities will take advantage of the holiday season to focus on sectors with a traditional increase in commercial activity. During the same period in 2023, they achieved more than 28,000 audits nationwide. This year, they have 250 auditors assigned to carry out 32,600 new audits.  

It is important that companies are prepared for audits and understand the potential consequences of noncompliance. Below we share some relevant data from these audits.

Sectors Subject to Audits:

• Boutiques and shoe shops.
• Sale of household appliances.
• Sale of mobile phones.
• Sale of fireworks.
• Venues for events.
• Sales of Christmas trees.

Audit Procedures:

SAT auditors who will be duly identified with an institutional badge and a written appointment, will be able to verify the following:

• The taxpayer's registration with SAT.
• Existence of omitted declarations.
• Comparison of invoiced sales with Value Added Tax (VAT) declarations for the last 6 months.
• Issuance of Online Electronic Invoices (FEL).
• Comparison of the commercial movements of the establishment with the invoicing.

Consequences of Noncompliance:

If irregularities are found, an administrative report of tax noncompliance will be issued. SAT will continue the analysis in January 2025, including

• Verification of purchases and imports.
• Follow-up of tax behavior (VAT, Solidarity Tax, Income Tax).
• Possible qualification of the taxpayer for a Fixed-point Audit Program with continuous presence of auditors.

Common Violations:

The most common violations found in past audits include:

• Failure to file invoices.
• Violation of formal obligations.
• Operating without affiliation or registration with SAT.

Complaints:

If an establishment does not bill you or is not registered, you can file a complaint at www.sat .gob.gt or by calling the 1550 Call Center.

If you have any questions or concerns, please do not hesitate to contact us.