The Superintendencia de Administración Tributaria (SAT) in Guatemala has issued Resolution SAT-DSI-1596-2026 to establish the regulatory framework for tax exemptions on fuel. This measure provides for the temporary relief of Value Added Tax (IVA) and the Tax on the Distribution of Crude Oil and Fuel Derivatives.
The exemption policy is scheduled to remain in effect until December 2026. By formalizing these rules, the tax authority aims to standardize the application of these fiscal benefits for the fuel sector over the designated period.
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