Guatemala has released two new electronic documents

The Guatemalan tax authority, SAT, has released the following documents:

 

• Delivery Note – Sp.: Nota de Envío: supports the transfer of goods from one place to another. The issuance of this type of document does not replace the obligation of issuing the Electronic Tax Document;
• Advance Receipt – Sp.: Recibo de Anticipos: supports advanced payments in business operations. This type of document does not replace the obligation of issuing the electronic tax document.

 …