Since 2022 the Superintendence of Tax Administration (SAT) announced that it studied to implement tax collection measures to companies that provide the service of streaming In the country.
In addition to the Airbnb, to those of private taxi called Uber, and subsequently expanded its intention towards technological giants (among these goal -facebook-) to pay taxes in the country for the advertising they sell, other businesses they do in Guatemala.
Asked about tax charges for online streaming and sales services platforms, this March 31, 2025, the Interim Superintendent of the SAT, Armando Pokus, explained that for this legislation in the country is needed.
He explained that it is not that new taxes are made but to have the correct legislation, and added that the platforms that are located outside the country are willing to pay taxes, when that legislation in Guatemala also allows it.
According to the interim Superintendent, it would be a very positive contribution of the deputies that the country legislates on that matter.
He explained that there have been many positive efforts so that not only the SAT, but any public institution, does not run over the citizen, but on the other hand we must also help public institutions to do things in the right way, referring to that necessary legislation.
Érick Echeverría, mayor of collection of the SAT, explained that, in the case of streaming and any other segment of digital economy platforms, the Airbnb platform is similar, that is, there is still no legislation in the country to charge the chain for example, the mobile application or platform that generated the service.
That part is not regulated and accurate of legislation in the country so that it is derived from the service it provides, it has to make an effective payment to the Tax Administration, he added.
Subscriber content
Asked if working in a proposal to modify or create the necessary legislation, Echeverría commented that the Tax Administration has no power to present a law initiative, but it has been participating with the Ministry of Finance in some in some proposals to be able to specify a particular initiative.
Abelardo Medina, former SAT -collection ex -collection, said on that occasion that one of the fiscal holes that the Tax Administration has is the collection of electronic services, especially those of Streming, since the VAT legislation did not include the gravation of the introduction of services from outside Guatemalan territory, although it is consumption made by people within the country, so the law must be modified.
He explained that at his discretion for the service, VAT should be paid, but that difficult when the payment is in cash or is made outside the national territory.