With the entry into force of the Decree 31-2024as of April 9, 2025, the Superintendence of Tax Administration (SAT) implemented important modifications in the fiscal system.
Among the main novelties, the increase in the income limit for those who wish to adhere to the Small taxpayer regime.
This reform has generated concerns for at least 20 thousand taxpayers about How to change regime in the SAT Guatemala and the benefits involved in Change of general regime to small taxpayer.
New amount for the little taxpayer Guatemala 2025
According to him Government Agreement 264-2024the new annual income limit to belong to the Small taxpayer regime It is from Q465 thousand 381.25a significant increase against the previous billing amount of Q150 thousand.
This increase allows more natural persons and small economic activities to access this simplified tax scheme, characterized by a unique 5% payment on their monthly income.
How is the change in the SAT made?
He Collection mayorErick Echeverría clarified that it is not necessary to present physical documentation to perform the Change of general regime to small taxpayer in the SAT Guatemala.
The process is carried out virtually, by means of an update of data on the portal of the SAT Virtual Agency.
Step by step procedure:
- Enter the SAT Virtual Agency.
- Select the menu:
Taxpayer services> RTU> Data update.
- In the section of Affiliationsmake change to Small taxpayer regime.
How long does the SAT take to approve the change?
As explained by Echeverría, the approval of the change is made automaticallyas long as the taxpayer does not modify other fields in addition to the tax regime.
The SAT validates that the income does not exceed the new established annual roof, this analyzing the income generated during the course of 2025 and also considering what was reported in the previous calendar year, that is, 2024.
The regime change will enter into force The first day of the following month to which the process is carried out.
For example, if a taxpayer makes the change in April, its affiliation as Little Guatemala taxpayer will apply from May 1.
What if you want to change back to the general regime?
In the event that a taxpayer wishes to do the Change of small taxpayer to Guatemala general regimeyou must also do it from the virtual agency, through the same data update procedure.
However, it is important to take into account that, as the SAT has reiterated, this change can only be made once a fiscal yearso it is recommended to analyze it carefully.
What contemplates Decree 31-2024?
He Decree Law 31-2024 marks a before and after in the Tax Regulation of Guatemala. This includes three great reforms:
- Reforms to the Tax Codethat allow the SAT to request the geolocation of the taxpayer and establishes the mandatory registration in the RTU.
- Reforms to the Value Tax Law (VAT)in which the new limit for income of the Small Taxpayer Regime Guatemala 2025.
These modifications seek to modernize the tax system, facilitate tax compliance and increase transparency. However, they also suppose a challenge for both the SAT and the taxpayers, who must adapt to the new procedures and limits established.
He Change of general regime to small taxpayer It has been simplified in Guatemala, eliminating face -to -face procedures and offering an accessible alternative for small economic activities.