Expense management module › Global expense management › Guatemala
Last updated : 11.05.2026
Expense rules in Guatemala.
Guatemala applies VAT (IVA) at 12%. Largest economy in Central America. FEL (Online Electronic Invoice) mandatory.
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1Expense rules & reclaimable VAT
IVA 12% single rate. FEL mandatory for all taxpayers.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 12% | Deductible | FEL + NIT |
| Lodging | 12% | Deductible | NIT |
| Alcohol | 12% | Limited | Excluded |
| Fuel | 12% | Deductible | FEL |
| Transport | 12% | Deductible | Taxi/Uber/airfare |
| Gifts | 12% | Non-deductible | Cap |
Receipt
FEL
NIT mandatory
SourcesGuatemala Tax Authority
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | FEL |
| Company car | – | Card | – |
| Taxi/Uber | – | 100% receipt | FEL |
Tracking
Logbook
Date, distance
SourcesGuatemala Tax Authority
3Per diem and travel allowances
Company policy. Guatemala City most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Guatemala | GTQ 100 | GTQ 450 | GTQ 800 |
| Antigua | GTQ 110 | GTQ 480 | GTQ 850 |
| Quetzaltenango | GTQ 85 | GTQ 350 | GTQ 600 |
| Other | GTQ 75 | GTQ 300 | GTQ 500 |
Conversion
~1 EUR = 8.5 GTQ
Stable
SourcesGuatemala Tax Authority
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | IVA credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| Maquila/SEZ | Incentives | Per licence | Regime |
Limitations
4 years
Keep
SourcesGuatemala Tax Authority
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