Guatemala Transitions Tax Filings to Virtual Agency, Phasing Out Declaraguate

Guatemalans will begin filing their taxes differently starting June 2, 2026, as the Superintendencia de Administración Tributaria (SAT) rolls out a new modernization phase. This transition will see 6,438 special taxpayers required to submit five new digital forms through the institution's Virtual Agency, marking a significant step in the progressive closure of Declaraguate, the digital platform long used for tax declarations.

The first stage of this transition specifically targets special taxpayers registered under the General VAT Regime. By September 1, the measure will expand to encompass approximately 300,000 taxpayers within the same regime. A key feature of the updated system is the incorporation of forms with pre-filled information, drawn from existing SAT records, including data from Electronic Invoices (FEL), previous declarations, and customs documents.

SAT aims to simplify tax compliance, reduce data entry errors, and expedite the tax filing process. These efforts are integral to the SAT's Institutional Strategic Plan 2026-2030, which envisions a more digital, intuitive, and accessible tax administration. SAT Superintendent Werner Ovalle Ramírez stated, "SAT will consolidate a new stage in the provision of digital tax services, aimed at facilitating voluntary compliance, leveraging available information for the benefit of the taxpayer, and strengthening trust."

Several forms will no longer be available on Declaraguate after these dates. For special taxpayers and those in the General VAT Regime from June 2, these include forms for General VAT (SAT-2237), Quarterly Income Tax (SAT-1361), Optional Monthly Income Tax (SAT-1311), Annual Income Tax (SAT-1411), and the Industry and Commerce Tax (SAT-1608). The same forms will be phased out for all taxpayers in the General VAT Regime starting September 1.

Accessing the new system involves logging into the Virtual Agency, selecting "Servicios Tributarios" (Tax Services), clicking on "Declaraguate," and then generating and completing the relevant form. The SAT also plans to progressively introduce "proposed declarations" in the Virtual Agency, offering taxpayers pre-populated information based on their economic activities derived from FEL and customs data. Users will be able to access declarations from up to four years prior.

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SAT will consolidate a new stage in the provision of digital tax services, aimed at facilitating voluntary compliance, leveraging available information for the benefit of the taxpayer, and strengthening trust.