FEL invoices for exports: how Guatemalan companies bill foreign clients

A Quetzaltenango coffee exporter ships to a roaster in Houston and an importer in Hamburg. Each invoice is created as an electronic tax document, sent to its FEL certifier, certified and registered with the SAT within seconds. The buyers receive PDFs. The SAT already has the data.

How FEL works

Guatemala's Factura Electrónica en Línea system replaced paper and pre-printed invoices. The issuer creates a DTE (documento tributario electrónico), an authorised certifier validates and certifies it, and the SAT receives the data. The certified document carries an authorisation number and can be shared as a PDF.

Most companies have migrated; the SAT has extended the obligation to all taxpayers in phases.

Export invoices

For exports, the DTE includes:

• the foreign buyer's name, address and identifier,
• the currency, such as dollars or euros,
• the export classification for IVA,
• for goods, data that matches the customs export declaration.

IVA

Exports of goods and qualifying services receive export treatment for IVA. Keep the customs declaration for goods, and the contract and proof of use abroad for services.

Getting paid

A Houston roaster pays a Guatemalan bank by international wire; a Hamburg importer by international transfer in euros or dollars. Both are slower than domestic payments. US account details let American buyers pay by ACH, and euro details with an IBAN let European buyers pay by SEPA.

Where Rivet fits

Rivet does not certify FEL documents. A Rivet business account accepts registered companies after verification, including Guatemalan companies, with US account details on every plan and euro and sterling details from the Growth plan, so foreign buyers pay locally. Payments are matched to invoices. Rivet is not a bank; regulated partner institutions hold the funds.