Flagship Transactions

Online Electronic Invoice Regime – Guatemala

By: Susan Cifuentes, Flor Sánchez. On October 17, Resolution SAT-DSI-1350-2022 was published in the Diario de Centroamerica, which indicates that individuals and legal entities that are affiliated to the Small Taxpayer Regime and have not yet joined the FEL Regime...

Amendments to the Value Added Tax Regulations – Guatemala

By: Susan Cifuentes, Flor Sánchez On Friday, October 14 of this year, the Ministry of Public Finances published in the Official Gazette the Governmental Agreement 245-2022, which communicates the reforms to the Regulation of the Value Added Tax Law (VAT), especially...

Reformas al Reglamento del Impuesto al Valor Agregado – Guatemala

Por: Susan Cifuentes, Flor Sánchez El viernes 14 de octubre del presente año, el Ministerio de Finanzas Públicas realizó la publicación en el Diario Oficial del Acuerdo Gubernativo 245-2022, el cual comunica las reformas al Reglamento de la Ley del Impuesto al Valor...

Amendments to the Labor Code on employer obligations – El Salvador

Por: Norma Villalobos Recently, the Legislative Assembly, by means of Legislative Decree number 519, approved the amendment of article 627 of the Labor Code, which currently establishes a general sanction for violations to the employer obligations established in Books...