Supervision
SAT discovers that millions of invoices issued to end consumers were cancelled
More than 40 thousand taxpayers cancelled 4.2 million tax documents issued to final consumers (C/F).
More than 40 thousand taxpayers cancelled 4.2 million tax documents issued to final consumers (C/F) in the fiscal year 2023. (Photo Prensa Libre: Freepik)
As part of their normal activities, many taxpayers cancel tax documents, especially invoices issued, due to errors at the time or following they were drafted.
However, the Superintendency of Tax Administration (SAT) detected that, in 2023, 40,020 taxpayers nationwide canceled up to 4,270,400 documents, for an approximate total of Q2,616.7 million whose value-added tax (VAT) was not collected.
This was reported yesterday at a press conference by Superintendent Marco Livio Díaz and the Superintendent of Inspection, Óscar Hernández, who presented the new typology of noncompliance and highlighted that based on the behavior of the fast food, fuel, pawn loans, as well as food and beverage sectors, a priority calculation called “tax effect of the top 20 priority taxpayers” was made.
This represents a cancelled base amount that exceeds Q242.53 million quetzales, which is why it is of fiscal interest to the SAT.
Mode of operation
Officials stressed that, with the amendment to the legislation in 2023, Electronic Tax Documents -DTE- can be cancelled up to the due date of the declaration, but taxpayers have cancelled invoices up to 6 months following they were issued, which results in differences between what was invoiced and what was declared for the tax and without submitting a declaration of rectification of the information.
“With the verification capabilities of the Office of Inspection, it was possible to identify specific days, hours and commercial establishments with the highest number of cancellations and in significant quantities, so fiscal presences will be carried out at fixed points,” they stated.
SAT Actions
In view of the above, the tax collection agency is considering implementing the following:
- Do not allow the cancellation of invoices issued to the Final Consumer.
- Taxpayers who fall into each of the above-mentioned scenarios are urged to regularize their situation with the SAT.
- Those who do not take action will be subject to auditing actions, verifying the details of payments made in cash, with credit or debit cards, as well as inventory reports, shrinkage and reported losses.
- Taxpayers with several active establishments must have supporting documentation, since Fiscal appearances will be made on specific days, hours and establishments where the greatest number of cancellations are detected.
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