Back to blog
📋December 17, 2025

Guatemala fiscal year-end 2025: What you need to know

Deadlines, required documents and tips for closing the fiscal year smoothly.

FiscalGuatemalaAccounting

The 2025 fiscal year closing is approaching in Guatemala. Here's everything you need to know.

Important dates

  • **December 31, 2025:** Fiscal period closing
  • **January 31, 2026:** Last day for 2025 invoices
  • **March 31, 2026:** Annual ISR declaration filing

    • Required documents

    For ISR

  • Purchase and sales ledger
  • Financial statements
  • Bank reconciliations
  • Valued physical inventory
  • Depreciation
  • Payroll

    • For IVA

  • Purchase ledger with FEL invoices
  • Sales ledger
  • Monthly declarations
  • VAT withholdings

    • Closing checklist

  • [ ] All invoices recorded
  • [ ] Bank reconciliations up to date
  • [ ] Provisions recorded
  • [ ] Depreciation calculated
  • [ ] Physical inventory done
  • [ ] Christmas bonus paid and recorded

    • Common mistakes to avoid

  • Leaving everything to the last minute
  • Not reconciling banks
  • Forgetting provisions
  • Incorrect inventory
  • Documents without backup

    • CAF has specific tools for fiscal closing. Don't stress.

    Have questions about this article or our systems?

    Contact us on WhatsApp