Odoo Changelog — 2025-12-22

Monday, December 22, 2025

1 change · 19.0

New Features(1)

New functionality added to Odoo

[IMP] l10n_gt_edi: add special invoice i.e FESP (withholding on vendors).

Enterprise19.0l10n_gt_ediMEDIUM

This update adds support for a special Guatemalan invoice type (FESP) required by local regulations. It allows businesses to record purchases without supplier invoices, correctly calculates and manages withholding taxes (VAT and ISR), and ensures compliance with SAT reporting requirements. This improves accuracy and reduces the risk of non-compliance for Guatemalan users.

Original PR description

### PURPOSE - In Guatemala, a Factura Especial (FESP) is a legal mechanism established in Art. 52 of the VAT Law. - Generate Factura Especial (FESP) when registering a purchase without a supplier…

### PURPOSE
- In Guatemala, a Factura Especial (FESP) is a legal mechanism established in 
  Art. 52 of the VAT Law.
- Generate Factura Especial (FESP) when registering a purchase without a 
  supplier invoice.
- Include all required data: supplier as receiver, transaction details, and the 
  retention complement (100% VAT + ISR withholding).
- Ensure proper accounting: supplier payable = net after retentions, 
  taxes withheld = recorded as liabilities to be paid to SAT.
- Fulfill FEL technical requirements (DTE XML, mandatory phrase, retention
  complement, see example attached).

### SPECIFICATION
- Added flow for FESP (Factura Especial) document type in vendor bills.
- Automatically added Phrase Type 5, Scenario 1 (as required by SAT).
- Enforced mandatory data by raising UserError if FESP is selected but
  no withholding taxes are set on the product lines.
- Added complement generation for withheld taxes (IVA, ISR) with base, rate, 
  and amounts.
- Allow users to send a document to SAT in case of FESP. 
- Added required details in FEL XML for FESP.

task-5026698

see
- https://github.com/odoo/odoo/pull/229493

Forward-Port-Of: odoo/enterprise#96007

#guatemala#vat#isr#edi#fesp