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Guatemala: Tax developments in response of COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated on a regular basis. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 14 May 2020

The tax authorities in Guatemala issued guidance extending the deadline for filing certain tax returns in response to the coronavirus (COVID-19) pandemic. 

Filing/Payment Deadline Extension

  • The income tax return for 2019 and the monthly value added tax (VAT) return corresponding to February 2020 are now due 15 April 2020.
  • The deadline for returns corresponding to income tax withholdings is 28 April 2020 and for VAT withholdings is 5 May 2020.

Suspension of Tax Audits

The tax audit process, information requests, and other procedures are suspended until 15 April 2020.

Additional information