With the entry into force of the Decree 31-2024more than two thousand Guatemalans have already requested the change of General regime to Little Taxpayerbenefiting from the new annual billing roof of Q465,381.25equivalent to 125 non -agricultural minimum wages.
According to him Government Agreement 264-2024taxpayers whose annual income does not exceed Q465,381.25 They can choose to register in the Small taxpayer regime. This represents significant extension compared to the anterior limit of Q150 thousand.
In less than a month, the Superintendence of Tax Administration (SAT) has received the request for:
- More than 2,000 taxpayers who changed the general regime to the small taxpayer regime.
- Around 200 taxpayers They migrated to the new regimes Primary and Livestock.
Yasmina Ochoa, collection manager, recalls that, if a taxpayer does not make the change voluntarily and exceeds the new limit, the SAT may modify the ex officio regimemoving it to General VAT regime.
Like any change, this transition has generated doubts among those who have already taxed or plan to initiate economic activities in 2025.
Therefore, Free press held a conversation with Yasmina OchoaSAT collection manager, who responded to key questions About this process and the Factors that must be considered before making the change.
How to register for the first time or change regime?
To carry out the process, the following steps must be taken into account:
- Verify that monthly income does not exceed Q38,781.77which is equivalent to the new monthly average allowed under this regime.
- Update personal data In the SAT Virtual Agency. If they have not been updated in the last year, the system will request the Personal Identification Document (DPI) in force and one Basic Services Invoice as proof of address.
- He regime change is immediate and will be applied from the first day of the month following the application.
The SAT grants a period of three months Since the fiscal year begins to make the voluntary change. After that period, the Tax Administration may assign the regime according to the taxpayer’s income.
If you want to know in detail how to change the regime in the SAT, we recommend the following article: How to change the general regime to small taxpayer in the SAT Guatemala?
Advantages of the small taxpayer regime
Among the main benefits of Small taxpayer regime They are:
- Reduced tax payment: The 5% on the invoiced amount In VAT concept.
- Accounting simplification: It is not required to carry complex accounting books, unless the assets exceed Q25 thousand, According to the Commercial Code.
- Easy compliance with obligations: the Monthly statement can be done in a few seconds from the application (app) Fel or online, without tabulation.
- Facilitates formalization of small businesses, entrepreneurs and independent professionals.
In contrast, the General regime It implies a broader tax burden:
- Solidarity Tax (ISO),
- Income Tax (ISR) with rates that vary between the 5% and 25%depending on net gain.
Yasmina Ochoa Remember that invoices issued by small taxpayers can also deduce from ISRprovided they meet the legal requirements.
How to know if it should be changed from a general regime to a small taxpayer?
Yasmina Ochoa points out two key factors that must be analyzed before making the decision.
The first is that The total annual income for sales of goods or provision of services Do not exceed Q465,381.25equivalent to 125 monthly minimum wages of the non -agricultural sector by 2025.
The second has to do with The type of customers: If you invoice large companies, you should know that many of them need your suppliers to generate Fiscal creditsomething that the invoices of small taxpayers do not allow.
In addition, the tax consultant and fiscal defenseÓscar Chile Monroyadvises evaluating the profitability of the business. To do this, he recommends subtract income costs and expenses annual. If the profit margin is greater than 28%the small taxpayer regime may be more favorable, as it will pay less taxes. But if the utility is low, for example, it is 10%, although it invoices less than Q400 thousand a year, it could end up paying more.
Both Ochoa and Chile Monroy agree that each case must be analyzed individually, taking into account the profitability and profile of the taxpayer.
Frequent questions about decree 31-2024 for small taxpayers
Next, Ochoa answers the most common doubts of taxpayers, with the aim of providing them with an informed basis to make the best fiscal decision in 2025.
Should we do something to apply to the new roof?
No. If the taxpayer is already registered as Little Taxpayerthe SAT system will automatically update the roof to Q465,381.25.
If you were under the general regime in 2024 and want to change, Yes must do the update From his SAT Virtual Agency.
What happens if a small taxpayer declares at zero each month?
If there is no activity, the most recommended is request the cessation of activities. If you forget to declare, even if there are no income, a fine is generated.
Also, after 12 consecutive months without movementSAT could close the regime automatically.
What happened to the small taxpayer’s electronic regime?
Was repealed by Decree 31-2024. Those who were registered in this regime (which was tribute to 4%) must choose between the new regime of small taxpayer or the general regime.
If they do not update, the SAT will change them ex officio after spending the three months allowed.
How is the annual declaration presented if there was a regime change during the year?
The SAT works for Full fiscal year. The system will show the full year, but the Obligation of the General Regime It will be required only to the date the change was made.
Can the accumulated fiscal credit be used before change?
No. If you pass from a general regime to small taxpayer, the accumulated fiscal credit cannot be used In the new regime.
Can you change to the small taxpayer regime in May if it was already in the general regime?
Yes, provided that the invoiced amount of the January 1 to April 30, 2025 Do not exceed the Q465,381.25. If you meet that requirement, you can make the change.
Final recommendations
Not only by the changes introduced by Decree 31-2024, but as a general recommendation, Ochoa reminds the following:
- Be interested in tax culture and stay informed.
- Update the data Before the SAT at least once a year.
- Check the amount invoiced in 2024 To evaluate whether it is convenient to change regime.
- Be aware of the maturities monthly to present statements and avoid sanctions.
- Have the current DPI at the time of making updates online.