Are exports subject to VAT in Guatemala, and which transactions are exempt?

Under the VAT Law (Decree 27-92), in the text of SAT's legal library, 'exports of goods and exports of services, as defined in article 2 numeral 4' are exempt from the tax (art. 7, numeral 2). That numeral defines an export of goods as the sale, with all legal formalities completed, of domestic or nationalized movable goods for use or consumption abroad, and an export of services as services provided in the country to users with no domicile or residence in it, intended exclusively for use abroad, provided the foreign currency was traded under the exchange legislation in force. Article 23 gives those engaged in exporting the right to a refund of the input VAT credit generated by purchases of inputs or by expenses directly linked to that activity; the refund is made for accumulated past tax periods, quarterly or half-yearly under the general procedure, and monthly for those qualified under the article 25 regime.