According to recent reports, Guatemala's tax authority (SAT) has started the process for the implementation of the Digital Economy Compliance (DEC) System. The DEC System was developed by the Inter-American Center of Tax Administrations (CIAT) in cooperation with the Norwegian Agency for Development Cooperation (Norad) to facilitate the implementation of effective mechanisms for the taxation of the digital economy. The SAT is implementing the DEC System to ensure the collection of taxes on digital services provided by foreign companies that do not have a physical presence or legal representation in Guatemala. Further details of Guatemala's implementation will be published once available.