Video summary

Formularios de Declaraguate disponibles en la Agencia Virtual

Main summary

Key takeaways

Educational

Main ideas / lessons conveyed

  • Purpose of the training: Explain how “Declaraguate” (Claruate/Claraguate) forms are now available through the SAT Virtual Agency, including how automated proposal/validation works (especially for General VAT Form SAT 2237).
  • Strategic alignment (SAT): This change supports SAT’s institutional plan (2026–2030) to:
    • validate tax declarations automatically using SAT systems and third-party information,
    • generate proposed data to simplify filing and improve compliance,
    • strengthen tax risk management.
  • Benefits of the Virtual Agency “Declaraguate” option:
    • Access to a private portal via authentication.
    • Forms appear based on the taxpayer’s affiliation/regime.
    • Forms can be generated by the taxpayer or authorized delegate.
    • NIT and declaration period are auto-suggested.
    • Proposals use data available in SAT systems.
    • Supports compliance by showing validations and reducing common errors.

Timeline / coverage of which forms are included

2023

  • First automated/proposed form implemented: VAT for small taxpayers (SAT 2241)

2024 (8 forms implemented)

  • SAT 1311: optional monthly ISR (Income Tax)
  • SAT 1361: quarterly ISR
  • SAT 141: annual ISR
  • SAT 2237: General VAT
  • SAT 168: solidarity tax
  • SAT 4091: vehicle circulation
  • SAT 6051: weekly petroleum
  • SAT 3109: alcoholic and non-alcoholic beverages

2025 (4 new forms due to Decree 31-224)

  • New tax confidence forms:
    • SA 510 (primary regime tax confidence)
    • SAT 2520 (livestock regime tax confidence)
    • SAT 2530 (consolidated VAT tax confidence)
    • SAT 2550: sworn asset declaration (for the consolidated situation described)

2026 (4 forms to implement)

  • SAT 2046: VAT for small taxpayers (with proposed declaration, including visibility into income/withholdings/remaining withholdings)
    • includes correction flow and automatic penalty calculation for late filing
  • SAT 1431: ISR for dependent employment
  • SAT 2799: VAT for direct payment contracts
  • SAT 7121: authorization of books

Note: The training also references SAT 1311 continuing with proposal support.

Future years referenced

  • 2027: additional proposal sections (General VAT credits; quarterly ISR; “proposed IS”)
  • 2028: specific taxes (beverages/cement/oil/tobacco) and annual ISR (income)
  • 2029: annual income tax using expenses section (per strategic plan)

Methodology / process instructions (how to use Declaraguate via Virtual Agency)

A) Getting forms in the Virtual Agency (route + actions)

  1. Log in to SAT Virtual Agency.
  2. Navigate:
    • Tax Services → Declare and generate / complete the required form
  3. Select Declaraguate (Claraguate/Declaraguate).
  4. The system generates the form based on:
    • taxpayer’s RTU affiliation/regime,
    • whether the taxpayer is subject to VAT, ISR, specific taxes, or solidarity tax, etc.
  5. Choose presentation/filing conditions:
    • No movement / zero value (zero payment): can be submitted directly.
    • With payment: must pay using SAT’s available payment methods before/with submission.

B) Exclusive virtual agency rule (important operational change)

The training states forms become exclusive to the Virtual Agency starting on specific dates:

  • Special taxpayers: starting June 2, 2026
    • For General VAT Form SAT 2237 and other referenced forms in the presentation.
  • General regime taxpayers: starting September 1, 2026 (transition).

The training also notes that the set of forms mentioned as virtual-agency exclusive includes:

  • SAT 2237, SAT 1311, SAT 1361, SAT 168, SAT 141 (per the “exclusive use” slide/list)

Also emphasized:

  • Automated validations apply only to forms handled through the Virtual Agency (not to forms generated through Claraguate/older flow).

C) Submitting / generating forms and handling existing submissions (SAT 2237 example)

For General VAT (SAT 2237), the system supports:

  • Auto-filling:
    • NIT, taxpayer name, affiliations from unified tax registry
  • Period selection and form state behavior:
    • When generating, the system detects if a form exists in one of four states:
      • 1/4: “in preparation”
      • 2/4: “validated”
      • 3/4: “frozen”
      • 4/4: “submitted”
    • If already submitted for that period, it alerts:
      • “You have already submitted a form for this period.”
      • and offers actions like verify or rectify declaration
  • Correction/rectification:
    • Selecting rectify generates a new form for correction.
    • The rectification fine mentioned: 15 quetzales

D) Querying / consulting submitted declarations (download + filters)

The “consulta de declaraciones” supports:

  • Lookup by:
    • tax period
    • date range
    • form number
  • Filters by:
    • states (submitted in state 1–4)
  • Download options:
    • PDF
    • Excel summary
    • or a site with multiple declarations
  • View transaction history, such as:
    • tax ID of generator
    • who froze (if applicable)
    • submission time

E) Delegating permissions to third parties (accountant or roles)

In Virtual Agency:

  1. Open the dropdown next to the user name.
  2. Choose Assign / remove delegated permissions.

Delegation options:

  • by collaborator or by role

You can delegate for:

  • one day only or
  • a time frame spanning years

Role-based access described:

  • delegate can be allowed to generate the form, consult it, or both (depending on the selected role)

Automated validations & VAT SAT 2237: what changes were described

1) Where the automated validations apply

  • Starting tax period October 2025:
    • “automated validations” were incorporated into SAT 2237
    • they apply only to forms managed via Virtual Agency
    • they are not available in the form generated from Claraguate (non-Virtual Agency route)

2) Data sourcing and synchronization behavior

  • The system pulls data from SAT systems and includes alerts/warnings such as:
    • data updated “one day prior”
    • if documents are issued/canceled on the current day, the form may reflect changes only up to yesterday
  • If entered values are lower/higher than SAT system records:
    • the system shows an informational alert
    • it does not necessarily block continuation/submission

3) Section-level content changes highlighted (SAT 2237)

Debits / sales-side changes

  • Adds a new box related to export/transfer operations and credit/debit note handling.
  • Clarifies export-mark logic:
    • invoices must have the export mark to be treated correctly as export.
  • Includes transfer data from Fiduca (described as “issued, valid, paid” from a Sieca system).
  • Reiterates exchange rate rule:
    • if not in quetzal, use Bank of Guatemala exchange rate based on document issuance date.

Local operations credits-side changes

  • Incorporates VAT exemption certificate values automatically (from ExenIVA / FEL systems).
  • Automatically generates “remaining tax credit” from previous periods.
  • Adds/uses withholdings received for exporters/compensation logic referencing Form 2340 (as described).
  • Adds a section box: total determination of local export and transfer operations.
  • Included document types named:
    • invoices, bills of exchange, small taxpayer invoices, donation receipts, debit notes
    • subtract credit notes
    • plus imports VAT categories (examples named: forms 8560, 8530, etc., as referenced)

4) Tax credit recognition reminders (VAT law references)

  • Alerts do not automatically mean errors; they reflect system-record comparisons and period synchronization.
  • Tax credit applicability depends on VAT Law concepts:
    • credits must be linked to the production/marketing process (Article 16 referenced)
    • time limits for certain offsets (Article 20 referenced; “within two months” mentioned)

Q&A themes emphasized during the session (high-level)

  • Export credits vs export sales: validation mentioned so negative values won’t remain; zero may be entered if credits exceed sales.
  • Exchange rates: repeated emphasis on using Bank of Guatemala rate based on the correct FEL date (issuance date or certification date depending on scenario).
  • Alerts about mismatched amounts: generally treated as informational and linked to SAT record timing or period mismatch; submission can continue if accounting supports it.
  • Missing sections / segmentation differences: some withholding-related modules are not directly in the “declare” area and instead require their specific Virtual Agency modules / web withholding system.
  • Small taxpayer (mobile app vs Virtual Agency): small taxpayer forms can also be generated via Virtual Agency per the described implementation.
  • Virtual Agency vs Declaraguate discrepancies: if generated in Virtual Agency, consult it there; Claraguate may not show the same values until accessed properly.

Sources / speakers featured

  • Ana Gabriela Ramos Resinos
  • Ángela Ordóñez
  • Catherine Agustín
  • Madeline Méndez (moderator/closing and notices)
  • Ángela Estupinia (referred to as a presenter explaining VAT 2237 changes/procedures; her name appears with OCR-like errors across subtitles)
  • Catherine Agustín is also referenced again later during Q&A explanations
  • SAT / Superintendencia de Administración Tributaria (institutional source referenced throughout)
  • Bank of Guatemala (exchange-rate source referenced)
  • SAT systems as data sources (e.g., FEL, ExenIVA/Exen IVA, web withholding system, RTU, etc.)

Original video