New procedure
for canceling receipts

Warm regards from the Guatemalan Association of Exporters (AGEXPORT). To ensure the proper handling of electronic tax documents issued by AGEXPORT, we would like to inform you that requests to void or correct electronic receipts will be processed by canceling the document and not by issuing credit notes.

This procedure is based on the provisions of Article 52 “A” of Decree No. 27-92 of the Congress of the Republic, the Value-Added Tax Law, which governs the cases in which credit notes must be issued. In accordance with these provisions, AGEXPORT has adapted its internal procedures for managing corrections and cancellations in electronic receipts.

Consequently, effective immediately:

• Receipts issued by AGEXPORT may be canceled up to the fifth business day following the month of issuance.
• The request must be based on a valid reason, including:
  • Correction to the issue date.
  • Correction to the description of the service or concept.
  • Administrative errors attributable to the issuance of the document.
• Once this period has elapsed, AGEXPORT will not be able to process the cancellation or replacement of the receipt; therefore, we ask that you verify the information contained in the document as soon as you receive it.

We appreciate your understanding and cooperation. For any questions or requests related to this process, please contact the Billing and Collections Department at [email protected], where we will be happy to provide you with the necessary assistance.

Sincerely,