Data from the Superintendence of Tax Administration (SAT), updated as of April 30, 2025, report that the affiliation to the Value Added Tax (VAT) has been suspended to 699 thousand 310 taxpayers, but about 160 thousand have been regularized.
The measures began to be implemented since October 4, 2023, gradually, to different groups of taxpayers, based on the months with omisses.
From the current figure, 82.6% correspond to small taxpayers (PC) and 17.4% are registered in the general regime.
The entity indicated that it has not made an estimate of the amount of taxes without paying that these taxpayers can represent, since each case of non -compliance presents particular circumstances that hinder an adequate estimate and “could generate expectations far from the responsible management that characterizes the SAT,” was added.
The Tax Administration explained that taxpayers should be considered that, when suspended in VAT affiliation, they were without performing operations or without movement, since they benefit from being not subjects of determination of omissions. Therefore, they no longer accumulate fines for extemporaneous presentation of statements.
They are regularized
However, as of that date, of the almost 700 thousand suspended, about 160 thousand have already solved their situation regarding the suspension of their affiliation, said Erick Echeverría, mayor of collection of the SAT.
88.2% of them are small taxpayers and 11.8% belong to the general regime.
VAT collection, derived from those who have regularized, has been Q325 million from October 4, 2023 to April 30, 2025, of which Q212 million correspond to taxes and Q113 million to fines, interest and default.
The mayor indicated that the suspension of affiliation is based on the current legal framework, such as the Tax Code, which establishes it with respect to the fulfillment of formal and substantive obligations.
Taxpayers can continue to solve their omisos, he added.
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To reactivate the affiliation of VAT, these steps must be followed, in cases where the reason is of omission in VAT, based on the Tax Code, Decree 6-91:
• Identify breaches in the integrated verifier, available on the SAT portal
• Enter declaraguate and generate the forms of pending statements
• Present and pay forms in system banks
• After those steps, VAT affiliation will be activated automatically
• If a payment agreement is requested, VAT affiliation will be reactivated in 24 hours
They cannot issue invoices
On previous occasions, the SAT has explained that suspended taxpayers will not be able to issue electronic tax documents, such as online electronic invoices (FEL) and others, nor carry out several procedures, since the authorization allows them to issue these documents, manage tax solvency, update establishment data and ratify data in the digital RTU, the entity said.
However, it was clarified that the tax identification number (NIT) is not suspended.
Through the virtual agency, taxpayers have different facilitation options to regularize their tax situation, such as the payment of omisos, cancellation of establishments without movement and payment agreements.
Echeverría said in April that there are also other causes of breach or suspension, such as not being enabled in the online electronic invoice regime (FEL), a step that must be complied with to regularize.
Echeverría added that the SAT has open all the channels to solve each of the situations in which the taxpayer is.
You must regularize your statements through declaraguate, which is an automatic online process if the breach is by omisos, or by rectification, if it refers to the correction of the tax amount.
If the breach is derived from the lack of data update in the Unified Tax Registry (RTU), you can also update it online.
In addition, he recalled that it is a prerequisite to have the active virtual agency and updated RTU data, which is part of the formal obligations.
According to Echeverría, in the aforementioned cases, the procedures can be done digitally, although the SAT can also attend them in person in a tax agency.