Country pack

community

Guatemala

Ekwo is free, open source accounting software. Its Guatemala pack carries the chart of accounts (Plan de cuentas de referencia, sobre la NIIF para PYMES, 141 accounts), 2 tax rates in GTQ, the periodic return (Formulario SAT-2237 — Declaración Jurada y Pago Mensual del Impuesto al Valor Agregado, Régimen General, 11 boxes), and the financial statements (Estado de Situación Financiera, Estado de Resultados). Last checked on 2026-09-26 against 10 texts of law and official sources.

Country code
GT
Currency
GTQ
Pack version
0.3.0
Last checked
2026-09-26
Set up Ekwo for GuatemalaThe pack, file by file

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.
  • default (default) — 141 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
7 taxes at rates of 0, 12
domestic, exempt, export, import
Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
  • GT-SAT-2237 — 11 boxes, filed month
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
  • the last day of the month after the period
The file it is deposited asThe brick of packages/formats that writes it, where one exists.
  • filed by hand on the administration’s portal
Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
no profile declared
Where the tax balance landsThe accounts a filed declaration settles to, by role.
  • payable 2132
  • receivable 1142
Bank statementsThe formats this country’s banks send, and whether anything here reads them.
no format named
Payment filesThe formats the country’s banks accept for an outgoing payment.
no format named
Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
  • GT-EF-ESF — 35 lines
  • GT-EF-ER — 19 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
community no named reviewer
10 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
2026-09-26
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.3.0 — published 2026-10-23
es

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

GT-SAT-2237declaration

Free, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2132. The deposit number and the administration’s own words come back into your own database.

OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.

What it was built from

10 sources — the law this pack was read against

Partners

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Your company in Guatemala, on Ekwo.

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Set up Ekwo for Guatemala