Guatemala: Extension of short-term fine, interest and penalty relief for outstanding tax obligations

Guatemala issued Decree No. 17-2025 in the Official Gazette, introducing amendments to the Tax Code, the Value Added Tax Law, and the Law on Legal Provisions for Strengthening Tax Administration. Decree 17-2025 establishes a new law intended to

The Trump Administration's trade framework agreements, announced this week by the White House, include commitments from Argentina (signed 13 November 2025), Ecuador (signed 13 November 2025), El Salvador (signed 13 November 2025), Guatemala (signed

Guatemala has raised the annual income threshold for the simplified small taxpayer regime. This regime applies a flat 5% tax on gross income, replacing income tax and VAT. Starting 9 April 2025, the threshold will be updated from GTQ 150,000 to

Guatemala’s Congress has passed Decree 31-2024, which includes “The Law for the Integration of the Primary and Agricultural Sector,” on 19 November 2024. This proposal shall establish two streamlined special tax regimes: The production and

Ukraine's Ministry of Economy announced that Guatemala and Ukraine will continue negotiations for a free trade agreement (FTA) and deepening bilateral economic cooperation  on 17 August 2024. This was agreed upon in a meeting in the Dominican

Guatemala’s tax agency, Superintendencia de Administración Tributaria (SAT), has launched a new tool enabling authorised third parties to manage taxpayers' Unified Tax Registry (RTU) through SAT's virtual platform. The tool was introduced