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Guatemala has released five new electronic tax documents for simplified tax regimes

|Guatemala
Guatemala

The SAT released new electronic tax documents to document operations carried out by the taxpayers of the new simplified regimes, "Livestock" and "Primary", as established under Decree 31-2024, containing the Law for the Integration of the Primary and Agricultural Productive Sector.

 

The Law applies to certain individuals and legal entities that conduct economic activities in the agricultural…