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What is the FEL electronic invoicing regime and since when is it in force?

According to the cited documentsOperating and living

The Factura Electrónica en Línea (FEL) online electronic invoicing regime was created by SAT Board Agreement No. 13-2018, in force since May 23, 2018. It covers the issuance, transmission, certification and electronic retention of invoices, credit and debit notes and other Electronic Tax Documents (DTE).

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  • FEL legal basis

    Board Resolution 13-2018

    In force since May 23, 2018SAT
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Sources

  • SAT

    Factura Electrónica en Línea

    • FEL legal basis
    portal.sat.gob.gtAccessed Aug 19, 2026Go to the source