FEL / DTE

Guatemala's certifier-based electronic invoicing regime (SAT).

Definition

Under FEL, the issuer sends the DTE to an accredited Certificador (replacing the former GFACE), which checks the regime rules, applies an advanced electronic signature, and generates a Número de Autorización that makes the document valid, then reports it to the SAT.

Origin

Established by Guatemala's Superintendencia de Administración Tributaria (SAT) through the Acuerdo de Directorio governing the régimen FEL and the SAT's published reglas y validaciones.

Example in context

The certified DTE carries a <NumeroAutorizacion> as a UUID, e.g. 8A2F...-B1C3, assigned by the accredited certifier.

Related terms

• CAE / CAEA — equivalent authorization code in Argentina.