The Ministry of Agriculture, Livestock and Food (Maga) has already established the requirements for the registration and ruling of taxpayers.
The Superintendency of Tax Administration (SAT) indicated that this Tuesday April 28, 2026 the regulations of Decree 31-2024 come into forceLaw for the Integration of the Primary Productive and Agricultural Sector (contained in Government Agreement 54-2026).
This law establishes two simplified regimes for the production and marketing of products destined for supermarkets, cantonal and municipal markets, collection centers and restaurants. One is the regime for the agricultural and crafts sector, known as the Primary Regime. The other corresponds to the livestock, hydrobiological and beekeeping sector, known as the Agricultural Regime.
Among other requirements and conditions, the maximum limit to join the primary regime is 3,500 minimum salaries (around Q13.3 million annually), and for the livestock regime no maximum limit was established, with the exception that large companies cannot register.
Explain deadlines
The SAT explained that the systems of that entity have been enabled since April 9, 2025, when the law came into force; However, effective registration in these regimes was subject to the entry into force of the regulations, contained in Government Agreement 54-2026. This regulation allows the issuance of the corresponding opinion by the Ministry of Agriculture, Livestock and Food (Maga), one of the requirements established by law for registration.
Now, “as of Tuesday, April 28, 2026, interested parties who meet the legal requirements will be able to begin their incorporation into the regime and operate in accordance with the provisions of the law and its regulations,” he added.
It must be taken into account that The taxpayer can register, depending on his activity, as a producer, marketer or, in the case of the livestock regime, as a bovine intermediary, according to the decree and the regulations, as observed in the law and the regulations.
When the tax administration was consulted about how many taxpayers they expect to register in these new regimes during the first year, they said that currently it is not possible to specify a figure on how many taxpayers will register, either as new ones or as transfers from other regimes, in the first year or in subsequent years.
CONTENT FOR SUBSCRIBERS
“This will depend on the level of adoption of this new scheme among producers and other subjects within its scope,” the entity stated. However, he indicated that there is a favorable expectation in different sectors linked to primary and agricultural activities to expand the tax base, because these regimes offer a simpler compliance alternative that is adjusted to the reality of said activities.
The result in collection It will depend, among other factors, on the number of taxpayers who actually join, the real level of operations they register and the degree of use that the regime has within the benefited sectors.
In this regard, Superintendent Werner Ovalle said that the SAT has mechanisms for registration, billing and declaration within the platforms of that institution, according to the information shared by the communication office.
To become certified in Maga
To register with the SAT in these two regimes, Primary and Livestock, the regulation establishes that taxpayers must present proof of registration in the Registry of persons and agricultural or handicraft establishments issued by said ministry and have an opinion from that portfolio.
In this regard, Maga, through the Communication office, explained that within the current procedures the agricultural registry is in force and certificates are issued as part of the procedure of that institution, therefore, based on what is established in the regulations, the ministry has eight months to finalize the computer links and the digitization of processes that facilitate the user’s registration.
He added that initially, for livestock registration, the conventional registration will be carried out through the email traceibilidad.pecuaria@maga.gob.gt, where the producer, in addition to presenting the FTZ01 forms and the documentation published in Agreement 53-2026, must indicate the reason for the registration: whether it is for health or tax purposes or both.
Subsequently will enter this link which directs them to the Integrated System of Agricultural Health and Regulations of the Vice Ministry of Agricultural Health and Regulations, where they will be asked for a username and password.
He added that the procedures to obtain the certificate that must be presented to the SAT are now available.
The requirements that must be presented to Maga are established in Agreement 53-2026, article 135, published on April 20, 2026 in the Diario de Centroamérica, which refers to the National Traceability or Traceability System.
For example, article 136 of said agreement refers to the registration of people and establishments. It is required to fill out forms provided by the Maga, be of legal age, present a copy of the DPI, a copy of the articles of incorporation of the company or association, a copy of the appointment of the legal representative and the business license of the company or society.
Term
Regarding deadlines, In Maga a period of 15 days is established to verify the establishment, after receiving the application for registration for tax purposes, and issue the certificate. However, if the user already has traceability of their farm and herd, the certificate will be delivered 24 hours after their request. El Maga added that as the only exception it will not apply to establishments that have an industrialization process.