Guides an AI agent through the full monthly IVA (Impuesto al Valor Agregado) cycle for a Guatemala Regimen General taxpayer: regime eligibility check, FEL document gathering, SAT-2237 line-by-line computation including reverse-charge and retention credits, Libro de Compras y Ventas reconciliation, and electronic filing via Agencia Virtual.
Confirm the client is registered under Regimen General (not Pequeno Contribuyente) and is therefore required to file SAT-2237. Small taxpayers (annual income up to GTQ 150,000) pay a flat 5% and do not file IVA returns or claim input credits — the workflow stops here for them. Capture the NIT, the filing period, and any prior IVA credit balance carried forward on Line 15.
Gather all Facturas Electronicas en Linea (FEL) for the period — both sales issued and purchases received. Input IVA is only creditable when backed by a valid FEL certificate; handwritten receipts and non-FEL invoices must be excluded. Flag any Factura Especial situations (purchases from unregistered persons) which require the buyer to self-assess IVA 12% and ISR 5%.
Compute all output IVA lines on SAT-2237: Line 1 (domestic taxable sales at 12%), Line 2 (IVA collected on those sales), Line 3 (exports at zero rate), and Line 6 (reverse-charge self-assessment on non-resident digital services such as Google, Microsoft, Zoom, Adobe, Meta, and OpenAI). Identify any exempt supplies (unprocessed agricultural first sale, generic medicines, education, medical, financial interest, residential rental, public transport, domestic electricity/water) which go to Line 4.
Compute creditable input IVA (Line 7) from valid FEL purchases, apply blocked-item rules (entertainment, motor vehicles, personal use, purchases without FEL), and add reverse-charge input credit (Line 10). Apply retention credits from constancias de retencion: credit card processors retain 15%, government entities 25%, exporters 65%. Carry forward any prior credit balance from Line 15.
Compute net IVA payable or credit balance: total output IVA minus total creditable input IVA. Populate all SAT-2237 lines, cross-foot totals, and confirm the amount due (Line 16) or credit carried forward (Line 15). Prepare the Libro de Compras y Ventas in the required format and reconcile it to the SAT-2237 totals before filing.
File the SAT-2237 electronically through the SAT Agencia Virtual portal (portal.sat.gob.gt) before the last business day of the month following the period. If IVA is payable, arrange payment through authorized banks (Banco Industrial, Banrural, BAM, G&T Continental, Banco de los Trabajadores) or via the portal's online payment option. Retain filing confirmation and payment receipt for records.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Guatemala accountant for review.