🇬🇹 Guatemala

This sheet assumes you know the generic FM 3.0 screens (FM 3.0 modules) and the local/centralized operation model (Methods and parameters). Here we only document what is specific to Guatemala.

Summary

Tax authority	SAT
Certification	PAC (Proveedor Autorizado de Certificación / Authorized Certification Provider) — for Gosocket clients: Megaprint
Numbering in normal operation	Assigned by the PAC; FM 3.0 does not intervene
Use of FM 3.0	Contingency only: generation of the unique access number
Access number	Numeric, random, in the range 100000000–999999999
Contingency range	CONT series, unique and shared across the entire organization

Regulatory context

In Guatemala, the tax numbering of electronic documents is not managed by the issuer, but by the PAC. Megaprint is responsible for assigning and validating the legal numbering of documents in normal operation.

👉 Conclusion: in normal operation, folio management by FM 3.0 is not necessary.

Contingency: when FM 3.0 intervenes

When an organization enters contingency mode, Guatemalan regulations establish that every issued document must include an access number:

• Numeric and random.
• In the range 100000000 to 999999999.
• Unique — exclusively identifies the document issued in contingency and cannot be repeated.
• Shared across all of the organization's billing points.

FM 3.0 is mandatory only for this scenario, and acts as:

• Controlled generator of the access number.
• Single source of numbering.
• Audit log of documents issued in contingency.

Contingency primary range

Although Guatemala does not use folios in normal operation, it is mandatory to create primary ranges in FM 3.0 to allow issuance in contingency, control the numbering of the access number, and guarantee uniqueness and traceability.

⚠️ A primary range must exist for each document type that can be issued in contingency.

The contingency primary range has the following fixed characteristics:

Parameter	Value
Series	CONT
Starting numbering	100000000
Ending numbering	999999999
Numbering type	Access number
Document type	Contingency
Scope	Entire organization
Use	Exclusive to contingency

📌 This range is unique, shared across all billing points, and independent of the PAC.

Clarification for issuance with xPOS

When issuance is done with xPOS, due to the solution's architecture it is necessary to create primary ranges for all document types that are issued — not only contingency ones. xPOS obtains its numbering exclusively from FM 3.0, even though in normal operation the legal number is assigned by the PAC.

Important considerations

• Primary ranges should not be created for normal operation (except for issuance with xPOS — see the clarification above).
• The CONT range must not be modified once created.
• There must not be multiple active contingency ranges.
• All billers that can operate in contingency must be associated with the CONT range.

Summarized contingency flow

1. The organization enters contingency mode.
2. The system requests an access number from FM 3.0.
3. FM 3.0 assigns a number between 100000000 and 999999999.
4. The document is issued with the CONT series.
5. The document is logged for later regularization.