He Small taxpayer regime in Guatemala It is a tax option that Superintendence of Tax Administration (SAT) It makes available to people with low or moderate income, especially small merchants and independent professionals.
With the entry into force of the Decree Law 31-2024this regime experiences significant changes that seek to expand its scope and facilitate compliance with tax obligations.
This reform includes three major changes:
- Modifications to the Tax Codethat allow the Superintendence of Tax Administration (SAT) request the geolocation of the taxpayer and establish the mandatory registration in the Unified Tax Registry (RTU).
- Reforms to the Value Tax Law (VAT)which introduce a new limit to income from Small taxpayer regime from 2025.
- The creation of the Law for the integration of the primary productive sectorwhich benefits agricultural, livestock, beekeeping, hydrobiological and craft sectors.
What is the small taxpayer regime?
He Small taxpayer regime It is a mechanism used by the State to facilitate the collection of taxes to people or businesses with low income levels. According to the Economic Bulletin of the University of San Carlos de Guatemala, this regime simplifies both the calculation of the tax to be paid as the way of bringing accounting.
The main objective is to offer an accessible option for small entrepreneurs, entrepreneurs and independent professionals, allowing them to fulfill their tax obligations in a simple way.
Advantages of the small taxpayer regime
Among the main ones Advantages of the small taxpayer regime stand out:
- He Payment of taxes It is reduced: only 5% must be paid on the amount billed in concept of VAT.
- The accounting obligation: It is not necessary to carry all the accounting books required in the general regime, but only the Purchasing and Sales Book.
- The formalization of small businesses and professionals are facilitated to issue Electronic invoices and access formal benefits.
In contrast, those who are taxed under the General regime They must assume a greater tax burden, which includes the payment of 12% VAT and the Income Tax (ISR) in percentages that vary between 5% and 25% depending on profits.
It may also be interested: Tax reforms SAT: eight questions about changes in VAT, Tax Code and new regimes.
Aspects to consider
However, this regime also has disadvantages. Little taxpayers should consider, as explained by Erick Echeverría, mayor of collection:
- They cannot apply the deduction of Fiscal credit corresponding to its costs and expenses.
- Their clients cannot use the electronic tax documents issued by them for the deduction of fiscal credit in their own statements.
Tax experts indicate that this regime could be especially favorable for professionals whose income comes from the provision of servicesas lawyers, auditors and consultants. However, it is recommended to analyze each case individually before opting for this modality.
Small taxpayer regime: How much is the amount of billing for 2025?
According to him Government Agreement 264-2024the new annual income limit to belong to the Small taxpayer regime in Guatemala It will be from Q465 thousand 381.25equivalent to 125 non -agricultural minimum wages.
Until 2024, according to article 25 of the Value Tax Law, the annual billing limit allowed was Q150 thousand. This implies a 210% increase in the maximum amount that can be billed annually.
The comparison between the periods is as follows:
| Period | Monthly billing | Annual billing |
|---|---|---|
| From 2012 to 2024 | Q12,500.00 | Q150,000.00 |
| As of January 2025 | Q38,781.77 | Q465,381.25 |
This increase represents an opportunity for smaller businesses and professional to remain within the simplified regime, benefiting from a lower tax burden and a more accessible accounting system.