Decree 31-2024, which creates the simplified primary and agricultural tax regimes, came into effect on April 9, 2025; However, the regulation was pending.
More than a year later, this regulation was issued and published in the official gazette on Monday, April 20, 2026, through Government Agreement 54-2026, and will come into force eight days later.
The decree containing the Law for the Integration of the Primary Productive and Agricultural Sector establishes two simplified regimes for the production and marketing of products intended for supermarkets, cantonal and municipal markets, collection centers and restaurants.
One is the regime for the agricultural and craft sector, which is known as the Primary Regime. The other corresponds to the livestock, hydrobiological and beekeeping sector, known as the Agricultural Regime.
Interested parties must register as taxpayers with the Superintendency of Tax Administration (SAT). Among the requirements, they must be registered in the Registry of Persons and Agricultural or Handicraft Establishments, before the Ministry of Agriculture, Livestock and Food (MAGA), and have the corresponding opinion.
The regulations specify the determination of the tax for each regime and the capacity in which the taxpayer acts, in addition to the requirements.
Tax determination
Articles 3 to 7 develop matters related to the determination of the tax.
In it Primary Regime and the Livestock Regimethe producers and marketers must pay 1.5% of their gross sales of said products, made locally to supermarkets, cantonal and municipal markets, collection centers and restaurants, as long as these goods are produced in Guatemala. Other sales and services provided must be invoiced and declared in one of the Value Added Tax (VAT) regimes.
CONTENT FOR SUBSCRIBERS
Exports will be subject to the payment of 2% on the amount of its gross sales of those products. The other exports they carry out will be subject to the provisions of the Value Added Tax Law and the laws of other applicable taxes.
As to bovine product intermediaries, Taxpayers registered in the Livestock Regime—according to subsection a) of article 5 of the law—must submit a declaration within the month following each monthly period and, in this, 10% will be applied to the profit. This is constituted by the difference between the value obtained from the local sale of bovine products and the corresponding value from the purchase of these, as added in the regulations.
The regimes are exempt from VAT and ISR for the type of sales for which they were created, but for the rest they must be registered in other regimes.
Some requirements
Among the general requirements to register in the regime are:
• Be registered in the RTU (Unified Tax Registry) of the SAT
• Have an active Tax Identification Number (NIT)
• Register in the corresponding MAGA registry and have an opinion.
• Demonstrate that you carry out a valid economic activity as a producer or marketer of primary activity (agriculture and crafts) or farming.
• Have fiscal solvency or proof of being up to date with their tax obligations, issued within 30 calendar days.
• Authorization of books and salaries, as well as IGSS forms
• It can be an individual or legal person. If it is the latter, add a legalized copy of the registry of shareholders with registered shares or registry of capital contributions
MAGA opinion
According to article 12 of the regulations, the MAGA will make its qualification opinion of producers, marketers or intermediaries available to the SAT for their respective registration. For the opinion, information on at least eight aspects is established.
Furthermore, in accordance with articles 4 and 5 of the law, the SAT, prior to issuing its authorization, will analyze the information presented by the interested parties for registration in the aforementioned regimes, in order to verify its authenticity and that they do not incur the prohibitions established by said law.
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If the SAT detects inconsistencies, it will require that they be corrected within a period of five days; Otherwise, registration will be denied. There are also cases in which the registration can be revoked and they will be registered ex officio in the general VAT regime or in the regime on profits from lucrative activities of the ISR. If false data is detected or that the applicant falls under the aforementioned prohibition, a complaint will be filed with the competent authority.
The regulation elaborates that large companies that produce or market products with industrial transformation, such as those classified as Special Taxpayers before the SAT, will not be able to register in these regimes.
Regularization or amnesty
Article 17 of the regulations refers to regularization, based on the transitional provision established in article 21 of the law.
With this, taxpayers who register in the aforementioned regimes and who have omitted to declare income, banked or not, obtained before their validity, whether or not they have documentation to justify its origin, must present a sworn declaration of assets to the SAT.
Read also: New Decree 31-2024: Tax regularization, amnesty or risk of money laundering?
The declaration will allow the tax obligation to be extinguished by paying 5% of the value of the omitted income or of the inventories that will be incorporated into the regime for the beginning of its accounting. It adds that inventories can include cash, accounts receivable, fixed assets and goods available for production and marketing, among others, duly detailed.
The inventory or income not included in this sworn asset declaration, when identified by the SAT through inspection, will be subject to the taxes in force during the period of its obtaining and not to the 5% that is mentioned in this law, without prejudice to the responsibilities that may arise from the veracity of the declared information.
Location
Additionally, there will now be an ID georeferential for cases of the livestock regime. To do this, information on the identification of the productive unit and its geographical location must be available.
CONTENT FOR SUBSCRIBERS
Article 19 of the regulation develops what the law establishes on this topic and indicates that, for taxpayers who wish to register in the Livestock Regime, the SAT will establish the specific means and procedures to register the georeferencing of their operations centers, farms, businesses or commercial establishments in the Unified Tax Registry (RTU).
Taxpayers, by means of a sworn declaration, will be required to enter, register and confirm the exact geographical coordinates of their location as an essential requirement to complete the registration process or update data in the RTU.
Additionally, the SAT may verify said information. In the event of a change in the centers of operations, properties, businesses or commercial establishments, the taxpayer must update the georeferencing in the RTU within a period of 30 days from the date on which said change occurs.
Obligations
When registered in the Primary or Livestock regimes, taxpayers have the following obligations:
- Enable yourself in the Online Electronic Invoice Regime (FEL) and issue electronic invoices for the sales you make.
- Operate the electronic book of daily registration of their product purchases, acquisition of services and product sales, for each regime in which they are registered. The books must be previously authorized and enabled by the SAT
- Submit the monthly statement in which they determine the payment obligation at their expense, corresponding to the periods in which they have carried out affected operations.
- Present in January of each year the update of the report referred to in literal d) of articles 4 and 5 of the law, in the case of taxpayers registered as producers
- Submit annual informative declaration in January of each year, in which they report the development, production, marketing or intermediation activities of the immediately preceding calendar year, using the means and content established by the SAT