What are the first obligations after incorporating a company in Guatemala?

Immediately after incorporation at the Commercial Registry, the new company must: (1) obtain its own NIT (Tax Identification Number) and register in the RTU — Unified Taxpayer Registry — at SAT; (2) select the ISR (income tax) regime; (3) register for IVA (VAT); (4) enable FEL electronic invoicing with an authorized certifier; (5) authorize accounting books, salary book and minute book; (6) register as an employer at IGSS (mandatory at 3 permanent workers); (7) obtain municipal licenses, the establishment's commercial patent and signage authorization. These steps are sequential and most must be completed within 30 days of incorporation.

Do I need to register at SAT and obtain a separate NIT for my company?

Yes. Once the company is incorporated at the Commercial Registry, it must obtain its own NIT (Tax Identification Number) at SAT — separate from the partners' personal NITs. Registration is done in the RTU (Unified Taxpayer Registry) with the public deed of incorporation, the company patent and the legal representative's appointment. Without an active NIT the company cannot invoice, sign contracts or open a bank account.

What is the RTU and why is it important?

The RTU (Unified Taxpayer Registry) is SAT's master record of every taxpayer in Guatemala. When a new company registers, it submits its corporate data, business activity, tax regime, partners and legal representative. The RTU determines which taxes the company must declare (IVA, ISR), the obligation to issue FEL electronic invoices, and is the source consulted by banks, government and counterparties to verify the company is active and in good standing.

How do I choose between ISR on Profits and the Optional Simplified Regime?

The Profits on Lucrative Activities Regime applies 25% on net profit and is recommended for companies with significant costs and deductible expenses. The Optional Simplified Regime applies 5% on the first Q. 30,000 of monthly income and 7% on the excess, calculated on gross income (no deductions). It is recommended for services and businesses with high margins and low costs. The choice is made at SAT registration and can only be modified at the start of the following fiscal year.

Are accounting books mandatory and who authorizes them?

Yes. Under the Commercial Code (Decree 2-70) and SAT regulations, every company must keep formal accounting books: Journal, Ledger, Inventories and Financial Statements. The books must be authorized by SAT before being used and may be physical or digital depending on the company's size and regime. The Salary Book is authorized separately by the General Labor Inspectorate of MINTRAB, and the Minute Book by the Commercial Registry.

When does IGSS employer registration become mandatory?

IGSS employer registration is mandatory when the company reaches 3 permanent workers, but it is advisable to register from the first employee to avoid retroactive contributions and fines. Registration is done at the closest IGSS office and automatically activates obligations with IRTRA (1%) and INTECAP (1%). From that point, the employer must file monthly payroll and pay employer contributions before the last business day of each month.

What municipal licenses and signage authorizations are required?

Every municipality has its own rules, but the most common are: land-use license, construction or remodeling license, signage authorization (for any external sign or billboard), and parking permit if applicable. They are processed at the local municipality and must be renewed annually. Operating without these licenses exposes the establishment to closure orders and fines. For establishments in Guatemala City the process is handled at the Municipal Construction Office (DCM).

Initial Business Obligations in Guatemala 2026 (Checklist)

Compliance from day one determines two things: (1) whether the business can operate normally without penalties; (2) whether it will be able to access formal contracts, bank credit and certifications that require being up to date. The most common mistake is to assume that filing with the Commercial Registry is the finish line — in reality, it is just the start.

Checklist summary: Block 1 — Tax registrations (SAT, RTU, FEL). Block 2 — Tax authorizations (books, regimes). Block 3 — Labor registrations (IGSS, IRTRA, INTECAP, MINTRAB). Block 4 — Permits and licenses (health, environmental, municipal). Block 5 — Internal corporate documents. Block 6 — Ongoing monthly and annual compliance.

Block 1 — Tax registrations

1. Obtain the company's own NIT at SAT

Once the company is incorporated at the Commercial Registry, the next step is to obtain its own Tax Identification Number (NIT) for the legal entity. This is done at the Superintendence of Tax Administration (SAT) using the original public deed of incorporation, the company patent and the legal representative's appointment. The company is then enrolled in the RTU — Unified Taxpayer Registry, SAT's master record of every taxpayer in Guatemala.

2. Selection of the tax regime

When registering at SAT, the company must elect an Income Tax (ISR — income tax) regime:

Profits on Lucrative Activities Regime: 25% on net profit. Recommended for companies with significant deductible costs.
Optional Simplified Regime: 5% on the first Q. 30,000 of monthly income and 7% on the excess. Recommended for companies with low costs and high margins.

3. IVA (VAT) registration

Every company with sales subject to IVA — VAT at 12% must register in the general regime (with the right to input tax credit) or in the Small Taxpayer regime if annual sales are below Q. 150,000 (5% on sales, no input tax credit).

4. FEL — Online Electronic Invoicing

Since 2023, electronic invoicing is mandatory for every taxpayer in Guatemala. The company must hire an authorized certifier and configure the FEL system before issuing the first invoice. Without FEL, the company cannot legally invoice.

Block 2 — Tax authorizations

5. Authorization of accounting books

The company must keep formal accounting. Accounting books (Journal, Ledger, Inventories, Financial Statements) must be authorized by SAT. They can be physical or digital depending on the company's size and tax regime.

6. Authorization of the salary book

If the company will have employees, it must obtain authorization for the Salary Book from the General Labor Inspectorate of MINTRAB. It is mandatory and reviewed at any labor inspection.

7. Authorization of the minute book

For corporations, it is mandatory to obtain authorization for the Minute Book, in which shareholder meetings, board resolutions and other corporate acts are recorded. It is authorized by the Commercial Registry.

Block 3 — Labor registrations

8. IGSS employer registration

Mandatory once the company reaches 3 permanent workers (advisable from the first one). It automatically activates obligations with IRTRA and INTECAP. See our complete guide to IGSS, IRTRA and INTECAP registration.

9. Registration of individual contracts at MINTRAB

Every written employment contract must be filed with the General Labor Inspectorate within 15 days of hiring, under Article 28 of the Labor Code. Failure to register exposes the employer to fines and to the legal presumption — in court — of conditions favorable to the worker.

10. Internal Work Regulation

Companies with 10 or more permanent workers must draft and file an Internal Work Regulation with MINTRAB. It governs working hours, rest periods, sanctions and internal disciplinary procedures.

11. Anti-harassment policy (Decree 9-2022)

Every company must implement an internal policy to prevent sexual harassment and provide reporting channels. This includes training for staff and HR teams.

Block 4 — Permits and licenses

12. Commercial Patent of the establishment

Filed with the Commercial Registry to authorize the operation of the commercial establishment. Different from the company patent — this one authorizes the specific premises.

13. Environmental license from MARN

Every company with a physical installation needs an environmental license under Decree 68-86. The category depends on the type of activity. See our complete environmental license guide.

14. Health license (if applicable)

For companies in food, beverages, cosmetics, hygiene products and health services. Processed at the Ministry of Public Health. It is a prerequisite for product health registrations.

15. Municipal permits

Each municipality has its own rules: construction license (if remodeling took place), land-use license, signage authorization, parking permit if applicable.

16. Sector-specific licenses

Depending on the activity, the following may be required:

Authorization from the Superintendence of Banks for financial services.
License from the Ministry of Energy and Mines for hydrocarbons.
Permit from the General Directorate of Civil Aeronautics for air transport.
License from the Ministry of Education for educational centers.
Others, depending on the sector.

Block 5 — Internal corporate documents

17. Corporate bank account opening

Mandatory to separate the company's assets from those of the partners. Banks require an active NIT, current patents, deeds and the legal representative's appointment. For companies with foreign partners, banks require robust documentation on the source of funds (IVE compliance).

18. Insurance policies

While not legally required, they are essential: fire insurance, civil liability, property insurance, transport insurance (if applicable) and medical expense insurance for key employees.

19. Model contracts and internal policies

Model employment contracts (indefinite, fixed term, for a specific job).
Model professional services contracts.
NDA (non-disclosure agreement) for employees and vendors.
Personal data management policy.
Code of ethics and conduct.

20. Trademark registration

Although not legally required, it is critically advisable to register the trademark, logo and trade name with the Intellectual Property Registry from day one. See our trademark registration guide.

Block 6 — Ongoing monthly and annual compliance

Monthly

IVA (VAT) returns by the 12th of each month.
ISR (income tax) return if under the Optional Simplified Regime.
IGSS payroll filing before the last business day.
Payment of employer contributions and withholdings.
ISR withholding return if professional services were contracted.
Payment of salaries and benefits to workers.

Annually

Annual ISR sworn return (if under the Profits Regime) in March.
Bono 14 payment in July.
Aguinaldo (Christmas bonus) payment in December and January.
Renewal of specific licenses (health, environmental, municipal).
Renewal of insurance policies.
Annual ordinary partners' or shareholders' meeting.
Approval of the year's financial statements.
Renewal of expired patents.

Every 5 years (approximately)

Trademark renewal (every 10 years).
Amendment of the articles of incorporation if material changes occur.
Re-appointment of legal representative if the term expires.

Mistakes new companies make

Assuming that incorporating is enough — it is only the first of many steps.
Delaying IGSS registration until having "enough" workers — exposure to retroactive fines.
Operating without environmental license "because the activity is small" — MARN considers virtually every company with a physical installation.
Not enabling FEL before invoicing — irregular invoicing and SAT issues.
Not registering contracts at MINTRAB within 15 days — fines and adverse legal presumptions.
Not authorizing formal accounting books — issues with audits and SAT.
Forgetting municipal licenses — the municipality can shut down the establishment.
Not registering the trademark — risk of a third party registering the name first.

How we support you at Asesoría Global

Initial compliance requires coordinating attorneys, accountants, notaries and environmental advisors. Our firm offers all of that under one roof:

Comprehensive diagnosis of the obligations applicable to your line of business.
Full company incorporation before a notary and the Commercial Registry.
SAT registration and tax authorization: NIT, RTU, tax regime, IVA, FEL.
Authorization of accounting, salary and minute books.
IGSS employer registration, filing of contracts at MINTRAB.
Processing of licenses: environmental, health and municipal.
Trademark registration at the RPI.
Ongoing monthly compliance advisory.
Preventive legal and labor audit before inspections.

We particularly serve SMEs and entrepreneurs who need to formalize correctly from day one, as well as foreign investors opening operations in Guatemala for the first time.

Summary checklist (printable)

Use this checklist to track your new company's compliance progress:

☐ Company incorporated and filed at the Commercial Registry
☐ Company patent issued
☐ Company's own NIT active at SAT (RTU enrollment)
☐ Tax regime selected (Profits vs. Simplified)
☐ IVA (VAT) enrollment
☐ FEL configured with an authorized certifier
☐ Accounting books authorized by SAT
☐ Salary book authorized by MINTRAB
☐ Minute book authorized by the Commercial Registry
☐ IGSS employer registration (if employees exist)
☐ IRTRA and INTECAP contributions active on payroll
☐ Individual contracts filed at MINTRAB
☐ Internal Work Regulation (10+ workers)
☐ Anti-harassment policy
☐ Commercial patent for the establishment
☐ MARN environmental license
☐ Health license (if applicable)
☐ Municipal licenses
☐ Sector-specific licenses (if applicable)
☐ Active corporate bank account
☐ Insurance policies
☐ Model contracts and policies
☐ Trademark registered at the RPI

Initial Business Obligations in Guatemala 2026: Complete Checklist