According to the Law on the Tax on the Circulation of Land, Maritime and Air Vehicles (ISCV), Decree 70-94, the tax must be paid between January 1 and July 31 of each year. After that date, taxpayers are exposed to fines, interest for late payment and sanctions at traffic stops.
According to records of the Superintendency of Tax Administration (SAT), historically July is the month in which the most Guatemalans take the tax paymenttaking advantage of the disbursement of Bonus 14.
Generate payment form for vehicles in circulation
Before making the payment, the taxpayer must fill out the form SAT-4091used to validate and confirm vehicle data.
The procedure must now be done from the SAT Virtual Agencysince it was previously only available in Declaraguate.
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Steps to generate the SAT-4091 form
- Enter the SAT Virtual Agency.
- Select the Declaraguate menu.
- Click on “Generate Form”.
- Choose form SAT-4091 – Vehicle Circulation Tax for land vehicles.
- Complete the required information.
- Validate the data and verify the tax amount.
- Freeze the information and print the SAT-2000 report card.
Payment of road tax by credit card
The SAT allows payment to be made through the payment platform. Neoservices following this procedure:
- Enter the website of www.neoservicios.com.gt
- Login. If you do not have an account, you must register and create your username.
- Associate your credit card (You can also associate debit cards).
- Select the “Payment of taxes” option. A surcharge of 1% is made, that is, Q1 for every Q100. For example, if the vehicle circulation tax payment is Q300, the surcharge will be Q3.
- Enter the SAT-2000 form number.
- Confirm the information and make the ISCV payment.
Other payment methods available
The SAT also keeps enabled other options to cancel the taxor, among them:
- BI ATMs
Documents that need to be downloaded after payment
After completing the tax payment, users You must download two fundamental documents:
Both documents can Download as many times as necessary until December 31, 2026.
Card and sticker can be carried digitally
Since the entry into force of the reforms to the Traffic Law, on December 24, 2024, drivers can carry both the circulation card like the circulation decal in digital format.
However, some motorists only They downloaded the circulation sticker after paying the 2025 taxbut they failed to download the updated circulation card.
This has caused problems at traffic checkpoints, according to experiences to which he had access Lib Pressrewhere users present the current sticker in digital format, but do not have the circulation card corresponding to the year 2025. This caused the traffic authorities to impose a fine of Q500 for not carrying the current Circulation Card.
Since, the SAT disabled the download of the circulation card from the previous period since January 1, so it can only be obtained again when completing the payment of the 2026 circulation tax.