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12.1. VAT on the Supply of Goods by Non-Residents

The supply of goods by a non-resident is subject to VAT in Guatemala. There is no registration threshold and any non-resident making taxable supplies must register.

When a non-resident has an establishment in Guatemala, the establishment is responsible for the VAT and required to register when making taxable supplies of goods. When a non-resident has no establishment in Guatemala, they are required to register by appointing a tax representative and submitting their articles of incorporation. The articles of incorporation must be legalized by a Guatemalan consulate and include an official Spanish translation.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, Guatemala provided VAT exemption on the import of goods that are donated to combat COVID-19 from 1 April 2020 until the COVID-19 emergency ends.