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12.3. Refund of VAT to Non-Residents

Guatemala allows for the deduction of input VAT to offset output VAT for non-residents with an establishment in Guatemala when they are registered for VAT. If the input VAT exceeds output VAT in a given period, the balance will be carried forward to offset future VAT payable.

For exporters, a refund can be applied for if exports account for at least 50% of a company's gross sales, or if less than 50% and the exporter cannot fully offset its input VAT with output VAT for domestic sales. For amounts exceeding GTQ 10,000 up to GTQ 500,000, 75% of the amount will be refunded, and for amounts exceeding GTQ 500,000 60% of the amount will be refunded. No refund will be granted for amounts up to GTQ 10,000. The remaining balance will be normally carried forward, but a direct request for refund may be made.

VAT refunds are not available for non-residents that are not registered for VAT.