VAT Refund, SAT-2157, SAT-2237

Requirements
1 Personal Identification Document (DPI) of the taxpayer. (If you do not have it, see “Special Cases” at the bottom of this page).
2 Passport in case of being a foreigner.
3 Form SAT-2123, Request for VAT credit Refund, undue or in excess payments of other taxes, taxes paid for import of fuels or deposits for customs guarantees.
4 Written request, according to Article 122 Decree number 6-91 of the Tax Code.
5 Affidavit (with signature legalized by Notary) of not having received refunds, credit or compensation of the amount requested.
6 Simple photocopy of the VAT declaration. General Regime. Taxpayers doing local operations and export. Affidavit and monthly payment of the period requested
7 Simple photocopy of the Declaration(s) of the Rectification(s) of the VAT. General Regime. Taxpayers doing local operations and export. Affidavit and monthly payment.
8 Photocopies certified by the Accountant Registered before the Tax Administration of:

•Folios of the Purchases and Sales Books of the months corresponding the request.

•Record of the exemption and/or VAT withholding, as appropriate.

•The folio of the Ledger registering a balance in your and/or the account receivable to the Tax Administration and the VAT credit account for the moths corresponding to the request. (if applicable).

9 If the procedure is made by a third person, submit the form SAT-362 and the Personal Identification Document (DPI) of the third person.
1 Personal Identification Document (DPI) of the Legal Representative or Agent. (If you do not have it, see “Special Cases” at the bottom of this page).
2 Passport in case of being a foreigner.
3 Appointment of the Legal Representative or Agent and a simple photocopy.
4 Submit Form SAT-2123, Request for VAT credit Refund, undue or in excess payments of other taxes, taxes paid for import of fuels or deposits for customs guarantees.
5 Written request, in accordance with Article 122 of Decree Number 6-91, Tax Code.
6 Affidavit (legalized by Notary) of not having received refund, credit or compensation of the amount requested
7 Simple photocopy of the Declaration of the Rectification to Value Added Tax (VAT). General Regime. Taxpayers doing local operations and export. Affidavit and monthly payment.
8 Simple photocopy of the Declaration(s) of the Rectification(s) of the VAT. General Regime. Taxpayers doing local operations and export. Affidavit and monthly payment.
9 Photocopies certified by the Registered Accountant before the Tax Administration of:

•Folios of the Purchases and Sales Books of the months corresponding to the request.

•Record of the exemption and/or VAT withholding, as appropriate.

• The folio of the Ledger registering a balance in your and/or the account receivable to the Tax Administration and the VAT credit account for the moths corresponding to the request. (If applicable).

10 If the procedure is made by a third person, submit the form SAT-362 and the Personal Identification Document (DPI) of the third person.
Steps to follow

1. Request at Tax Offices or Agencies the SAT-2123 Form in paper.

2. Go to the Documents’ Reception desk (Edificio Torre SAT 7a. Avenida 3-73 zona 9).

3. If you are located in the interior of the Republic, go to the closest Tax Office and Agency with the established requirements.

4. After the Reception procedure you will get a copy of the form SAT-2123 with a sticker with the number of the file.

What do I get?

Copy of the form SAT-2123 with the sticker of the file.

Special Cases

1. When you do not have the Personal Identification Document (DPI):

  • Attach document issued by RENAP proving that the obtaining of the document is in process, provided that the Unique Identification Code (CUI) is visible, with or without a photograph..

2. You must be solvent with the compliance of your tax formal obligations (entity-taxpayer, legal representative,  attorney and third person, if applicable).

3. The documents have to be submitted duly ordered and foliated.

Offices or Agencies for
perform the procedure

Central Region

  • Recepción de Documentos (Edificio Torre SAT 7 Avenida 3-73 zona 9)

Western Region

  • Quetzaltenango
  • Huehuetenango
  • San Marcos
  • Quiche
  • Sololá
  • Totonicapán
  • Coatepeque
  • Panajachel

Northeast Region

  • Zacapa
  • Baja Verapaz
  • Alta Verapaz
  • Jalapa
  • Petén
  • Poptún
  • Izabal
  • Chiquimula
  • Esquipulas
  • Livingston

Southern Region

  • Escuintla
  • Retalhuleu
  • Jutiapa
  • Santa Rosa
  • Suchitepéquez
  • Santa Lucía Cotzumalguapa