diff --git a/content/applications/finance/accounting/customer_invoices/electronic_invoicing.rst b/content/applications/finance/accounting/customer_invoices/electronic_invoicing.rst index 2809bbdc4..074ea57ec 100644 --- a/content/applications/finance/accounting/customer_invoices/electronic_invoicing.rst +++ b/content/applications/finance/accounting/customer_invoices/electronic_invoicing.rst @@ -25,6 +25,7 @@ Odoo supports e-invoicing in many countries. Refer to the country's page for mor - :doc:`Ecuador ` - :doc:`Estonia ` - :doc:`Finland ` +- :doc:`Guatemala ` - :doc:`Hungary ` - :doc:`Ireland ` - :doc:`Italy ` diff --git a/content/applications/finance/accounting/customer_invoices/electronic_invoicing/guatemala.rst b/content/applications/finance/accounting/customer_invoices/electronic_invoicing/guatemala.rst new file mode 100644 index 000000000..268878e0a --- /dev/null +++ b/content/applications/finance/accounting/customer_invoices/electronic_invoicing/guatemala.rst @@ -0,0 +1,56 @@ +:orphan: + +====================================== +Odoo electronic invoicing in Guatemala +====================================== + +The Odoo **Invoicing** and **Accounting** applications offer legally compliant e-invoicing solutions +tailored to meet Guatemala's regulatory requirements, including those established by the +`Superintendencia de Administración Tributaria (SAT) `_. + +Legal framework for e-invoicing in Guatemala +============================================ + +Guatemala has mandated electronic invoicing under the :abbr:`FEL (Factura Electrónica en Línea)` +system, which applies to most businesses to enhance fiscal control and modernize tax administration. +Key elements include: + +- **Factura Electrónica en Línea (FEL)**: A mandatory e-invoicing system required for B2B, B2C, and + :abbr:`B2G (business-to-government)` transactions, regulated by the :abbr:`SAT (Superintendencia + de Administración Tributaria)`. Each authorized document must be digitally signed and contain a + unique certification code. +- **Integration with SAT**: All electronic documents must be issued through a certified certifier + `(Proveedor de Certificación)` and validated by the :abbr:`SAT (Superintendencia de Administración + Tributaria)` before being delivered to the customer. Once validated, the document receives a + certification date and unique UUID. +- **XML Format**: Guatemala mandates the use of XML for electronic documents, following SAT's + official XSD schema to ensure interoperability and traceability. +- **Adoption Timeline**: The transition to FEL has been implemented gradually by economic activity + and taxpayer profile, but it is now mandatory for most business sectors in the country. + +Compliance with Guatemalan e-invoicing regulations +================================================== + +Odoo Invoicing simplifies compliance with Guatemala's e-invoicing requirements by offering native +FEL integration and automation features: + +- **Supported formats**: Odoo supports most mandatory FEL document types in SAT-compliant XML, + including invoices (:abbr:`FACT`), credit notes (:abbr:`NCRE`), and debit notes (:abbr:`NDEB`). + Each document is automatically submitted to a certified certifier (Infile), digitally signed, and + validated by the SAT in real time. +- **Secure storage and retrieval**: In accordance with Guatemalan regulations, Odoo provides + centralized and secure storage of certified documents, including their XML and PDF graphical + representations, with full access for audits and control processes. +- **Automatic tax calculation and reporting**: Odoo automates VAT (IVA) and applicable tax + computations, ensuring compliance with local tax rates, exemption rules, and reporting structures + as defined by the SAT. + +.. seealso:: + :doc:`Guatemalan fiscal localization documentation <../../../fiscal_localizations/guatemala>` + +.. admonition:: Disclaimer + + This page provides a general overview of Guatemalan e-invoicing regulations and how Odoo supports + compliance with SAT requirements. It is not intended as legal or tax advice. We recommend + consulting with a tax advisor or legal professional familiar with Guatemala's e-invoicing + regulations to ensure full compliance tailored to your specific business requirements. diff --git a/content/applications/finance/fiscal_localizations.rst b/content/applications/finance/fiscal_localizations.rst index 7c6be90a4..7013919e7 100644 --- a/content/applications/finance/fiscal_localizations.rst +++ b/content/applications/finance/fiscal_localizations.rst @@ -84,7 +84,7 @@ Fiscal localization modules are available for the countries listed below. - :doc:`Germany ` - Guinea - Greece -- Guatemala +- :doc:`Guatemala ` - Guinea-Bissau - Honduras - :doc:`Hong Kong ` @@ -164,6 +164,7 @@ Fiscal localization modules are available for the countries listed below. fiscal_localizations/egypt fiscal_localizations/france fiscal_localizations/germany + fiscal_localizations/guatemala fiscal_localizations/hong_kong fiscal_localizations/india fiscal_localizations/indonesia diff --git a/content/applications/finance/fiscal_localizations/guatemala.rst b/content/applications/finance/fiscal_localizations/guatemala.rst new file mode 100644 index 000000000..1b9e0418b --- /dev/null +++ b/content/applications/finance/fiscal_localizations/guatemala.rst @@ -0,0 +1,291 @@ +========= +Guatemala +========= + +.. |SAT| replace:: :abbr:`SAT (Superintendencia de Administración Tributaria)` +.. |EDI| replace:: :abbr:`EDI (Electronic Data Interchange)` +.. |UUID| replace:: :abbr:`UUID (Universally Unique Identifier)` + +.. _guatemala/intro: + +Introduction +============ + +With the Guatemalan localization, you can connect to the tax authority Superintendencia de +Administración Tributaria (SAT) to generate electronic documents with its XML, fiscal folio, and +electronic signature. + +The supported documents are: + +- :guilabel:`FACT-Factura`, +- :guilabel:`FCAM-Factura Cambiaria`, +- :guilabel:`FPEQ-Factura de Pequeño Contribuyente`, +- :guilabel:`NCRE-Credit Note`, +- :guilabel:`NDEB-Debit Note`, +- :guilabel:`NABN-Nota de Abono`, +- :guilabel:`FCAP-Factura Cambiaria Pequeño Contribuyente`, +- :guilabel:`FACT-Factura with Export Complement`. + +The localization requires an `Infile `_ account, which enables users to +generate electronic documents within Odoo. + +.. seealso:: + :doc:`Documentation on e-invoicing's legality and compliance in Guatemala + <../accounting/customer_invoices/electronic_invoicing/guatemala>` + +Glossary +-------- + +The following terms are used throughout the Guatemalan localization: + +- **SAT**: *Superintendencia de Administración Tributaria* is the government entity responsible for + enforcing tax payments in Guatemala. +- **FEL**: *Factura Electrónica en Línea* is the electronic invoicing system mandated by the SAT in + Guatemala, which requires businesses to issue and manage electronic documents in compliance with + local regulations. +- **EDI**: *Electronic Data Interchange* refers to the sending of electronic documents. +- **Infile**: is the third-party organization that facilitates the interchange of electronic + documents between companies and the Guatemalan government. +- **UUID**: *Universally Unique Identifier* is a unique alphanumeric code assigned by the SAT to + each certified electronic document in the FEL system, used for traceability and official + validation. +- **Phrases**: Type of Phrases with specific Scenario Codes are used in the Guatemalan localization + to comply with the requirements of the SAT. They should be added depending on the issuer regime, + receiver, and operation type. These phrases are used in the XML and PDF documents. +- **Establishment Code**: A unique identifier assigned by the SAT to each business establishment, + which is required for electronic invoicing. +- **Quetzal**: The official currency of Guatemala, represented by the symbol GTQ. This is the base + currency for all financial transactions in the Guatemalan localization. + +Configuration +============= + +Modules installation +-------------------- + +:ref:`Install ` the following modules to get all the features of the Guatemalan +localization: + +.. list-table:: + :header-rows: 1 + :widths: 25 25 50 + + * - Name + - Technical name + - Description + * - :guilabel:`Guatemala - Accounting` + - `l10n_gt` + - The default :doc:`fiscal localization package <../fiscal_localizations>`. It adds accounting + characteristics for the Guatemalan localization, which represent the minimum configuration + required for a company to operate in Guatemala according to the guidelines set by the |SAT|. + The module's installation automatically loads the chart of accounts and taxes. + * - :guilabel:`Guatemala Accounting EDI` + - `l10n_gt_edi` + - Includes all the technical and functional requirements to generate and validate + :doc:`Electronics Documents <../accounting/customer_invoices/electronic_invoicing>`, based on + the technical documentation published by the |SAT|. The authorized documents are :ref:`listed + above `. + +.. note:: + Odoo automatically installs the base module **Guatemala - Accounting** when a database is + installed with `Guatemala` selected as the country. However, to enable electronic invoicing, the + **Guatemala Accounting EDI** (`l10n_gt_edi`) module needs to be manually :ref:`installed + `. + +Company +------- + +To configure your company information, open the **Settings** app, scroll down to the +:guilabel:`Companies` section, click :guilabel:`Update Info`, and configure the following: + +- :guilabel:`Company Name` +- :guilabel:`Address`, including the :guilabel:`Street`, :guilabel:`City`, :guilabel:`State`, + :guilabel:`ZIP`, and :guilabel:`Country` +- :guilabel:`Tax ID`: Enter the identification number for the selected taxpayer type. +- :guilabel:`VAT Affiliation`: Select the VAT affiliation for the company, which is the type of + Regime the company belongs to. +- :guilabel:`Legal Name`: The legal name of the company, which is used in the XML and PDF documents. +- :guilabel:`Establishment Code`: A necessary part of the XML when creating an electronic document. + If this field is not set, all electronic documents will be rejected. + + To locate the :guilabel:`Establishment Code` in your `SAT account `_, + go to :menuselection:`FEL --> Administración de Establecimientos`. The list of registered + establishments is displayed along with their corresponding codes. + +.. important:: + After configuring the company in the database settings, navigate to the company's contact form + and verify that the :guilabel:`Identification Number` :guilabel:`Type` is set to :guilabel:`NIT`. + +Electronic invoicing credentials +-------------------------------- + +In Guatemala, electronic invoicing is mandatory for most businesses. Odoo connects with the +authorized provider, Infile, to generate and submit electronic documents to the |SAT| for +validation. + +Before issuing electronic documents, you must configure and connect Odoo to Infile to ensure they +are properly validated and assigned an official |UUID|. + +Infile +~~~~~~ + +Sign a service agreement directly with `Infile `_. Infile will then provide +the necessary credentials to input in Odoo. + +Odoo +~~~~ + +In Odoo, once you have completed the Infile process, navigate to :menuselection:`Accounting --> +Configuration --> Settings`, scroll down to the :guilabel:`Guatemalan Localization` section, then +follow these steps: + +#. Select the :guilabel:`Infile Web Services` environment, either :guilabel:`Test` or + :guilabel:`Production`. +#. Enter the :guilabel:`Infile Credentials`: + + - :guilabel:`Infile WS Username or Prefix` + - :guilabel:`Infile Token` + - :guilabel:`Infile Key` + +#. Click on :guilabel:`Save`. + +.. note:: + The :guilabel:`Infile Credentials` are provided by Infile and are required for both test and + production environments. If they are not available, contact Infile support. + +.. tip:: + The demo environment is for testing only and does not generate legal documents, |UUID| keys, or + fiscal folios. No Infile account or credentials are needed to use the demo environment. + +Multi-currency +~~~~~~~~~~~~~~ + +The official currency exchange rate in Guatemala is provided by the Bank of Guatemala. Odoo can +connect directly to its services and get the currency rate either automatically or manually. + +.. seealso:: + :doc:`Multi-currencies <../accounting/get_started/multi_currency>` + +Master data +----------- + +Chart of accounts +~~~~~~~~~~~~~~~~~ + +The :doc:`chart of accounts <../accounting/get_started/chart_of_accounts>` is installed by default +as part of the set of data included in the localization module, the accounts are mapped +automatically in taxes, default accounts payable, and default accounts receivable. + +Accounts can be added or deleted according to the company's needs. + +Contacts +~~~~~~~~ + +The following fields must be completed on contact forms: + +- :guilabel:`Company Name` +- :guilabel:`Address`, including the :guilabel:`Street`, :guilabel:`City`, :guilabel:`State`, + :guilabel:`ZIP`, and :guilabel:`Country` +- :guilabel:`Identification Number`: + + - :guilabel:`Type`: Select an identification type. + - :guilabel:`Number`: Required to confirm an electronic invoice. + +.. note:: + To automatically include a specific phrase in the XML and PDF of every electronic invoice for a + contact, select it in :guilabel:`Phrases` field in the :guilabel:`Sales & purchase` tab of the + contact form. + +Taxes +~~~~~ + +As part of the Guatemala localization module, taxes are automatically created with their configuration +and related financial accounts. + +Electronic invoices +=================== + +Once the database has been configured successfully, electronic documents can be created and sent. + +Once :doc:`customer invoices <../accounting/customer_invoices>` are validated, they can be sent +electronically to |SAT| via Infile, provided the following fields are completed: + +- :guilabel:`Customer`: Type the customer's information. +- :guilabel:`GT Document Type`: Select the type of document you want to create, i.e., + :guilabel:`FACT - Factura Electrónica` or :guilabel:`FCAM - Factura Cambiara`. By default, the + document type is set to :guilabel:`FACT`. +- :guilabel:`Due date`: To compute if the invoice is due now or later. +- :guilabel:`Journal`: Select the sales journal. +- :guilabel:`Products`: Specify the product(s) with the correct taxes. + +When done, click :guilabel:`Confirm`. + +.. note:: + If you need to add a specific phrase based on the transaction, go to the :guilabel:`Other Info` + tab and add the corresponding phrase in :guilabel:`GT Phrases`. These phrases are used in the XML + and PDF documents. + +.. note:: + If you need to add an addendum to the invoice, you can do so in the :guilabel:`Terms and + Conditions` field. The addendum will be included in the XML document and can be used to provide + additional information or notes related to the invoice. + +After the invoice confirmation, click :guilabel:`Send`. In the wizard that appears, make sure to +enable the :guilabel:`Send to SAT` and :guilabel:`by Email` checkboxes to send the XML to the |SAT| +through Infile's web service and the validated invoice to the client's email, and click +:guilabel:`Send`. Then, the following occurs: + +- The XML document is created. +- The |UUID| is generated. +- The XML is processed synchronously by Infile. + + - If accepted, the file is displayed in the chatter, and the email to the client with the + corresponding :file:`pdf` and :file:`xml` file is sent. + - If the file contains errors, a warning message displays the reason(s) and the email is not sent. + +.. image:: guatemala/pdf-xml-chatter-guatemala.png + :alt: EDI documents available in the chatter. + +The :guilabel:`SAT` tab then displays the following: + +- :guilabel:`Datetime`: Timestamp recorded of the XML creation. +- :guilabel:`GT Status`: Status result obtained in the |SAT| response. If the file contains errors, + a warning message displays the reason(s) and the email is not sent. +- :guilabel:`UUID`: The unique identifier assigned by the |SAT| to the electronic document. +- :guilabel:`Download Certificate`: To download the sent XML file, even if the |SAT| result was + rejected. + +.. image:: guatemala/sat-tab-electronic-document.png + :alt: EDI document record available in SAT tab. + +.. _localization/guatemala/credit-notes: + +Debit and credit notes +---------------------- + +To send a debit or credit note to Infile, first create the :ref:`debit +` or :ref:`credit note +`. + +Then, in the :guilabel:`Send` window, click :guilabel:`Send to SAT (Guatemalan EDI)` to submit it +for real-time validation. Upon successful validation, the QR code from Infile is embedded in the +debit or credit note PDF. + +Export invoices +--------------- + +Exportation invoices must meet the following conditions: + +- The customer's :guilabel:`Identification type` must be :guilabel:`VAT`, :guilabel:`Passport`, or + :guilabel:`Foreign ID`. +- The following fields must be defined in the customer invoice's :guilabel:`Other Info` tab, under + the :guilabel:`Accounting` section: + + - :guilabel:`Incoterm` + - :guilabel:`GT Phrases`: :guilabel:`Type 4 Code 1` + - :guilabel:`Consignatory Company` + +- All invoice lines must include taxes set to 0%. + +.. image:: guatemala/l10n-gt-factura-de-cliente.png + :alt: Exportation invoices main data. diff --git a/content/applications/finance/fiscal_localizations/guatemala/guatemala-exp-invoice.png b/content/applications/finance/fiscal_localizations/guatemala/guatemala-exp-invoice.png new file mode 100644 index 000000000..208602840 Binary files /dev/null and b/content/applications/finance/fiscal_localizations/guatemala/guatemala-exp-invoice.png differ diff --git a/content/applications/finance/fiscal_localizations/guatemala/l10n-gt-factura-de-cliente.png b/content/applications/finance/fiscal_localizations/guatemala/l10n-gt-factura-de-cliente.png new file mode 100644 index 000000000..5c9c40a8e Binary files /dev/null and b/content/applications/finance/fiscal_localizations/guatemala/l10n-gt-factura-de-cliente.png differ diff --git a/content/applications/finance/fiscal_localizations/guatemala/pdf-xml-chatter-guatemala.png b/content/applications/finance/fiscal_localizations/guatemala/pdf-xml-chatter-guatemala.png new file mode 100644 index 000000000..2e5fdf90c Binary files /dev/null and b/content/applications/finance/fiscal_localizations/guatemala/pdf-xml-chatter-guatemala.png differ diff --git a/content/applications/finance/fiscal_localizations/guatemala/sat-tab-electronic-document.png b/content/applications/finance/fiscal_localizations/guatemala/sat-tab-electronic-document.png new file mode 100644 index 000000000..9248500b1 Binary files /dev/null and b/content/applications/finance/fiscal_localizations/guatemala/sat-tab-electronic-document.png differ