GU · Country and locale facts
Document format and locale facts for Guam
Use these defaults as a practical starting point for presentation. ISO/CLDR formatting facts are not legal or tax advice, and reviewed jurisdiction guidance is identified separately.
Currency & locale
USD · en-GU
Paper & date
A4 · MM/DD/YYYY (MDY)
Language
en (official) · LTR
Text system
gregory calendar · latn digits
Why these defaults?
The country code comes from ISO 3166. Unicode CLDR supplies presentation-oriented locale, currency, paper, date, language, calendar, numbering, and direction metadata. Defaults reduce setup time; they do not decide what a valid document must contain.
Recorded official or regional-official language tags: en, ch.
Limited guidance reviewed
Document vocabulary and checks
Guam's current GRT return context and the separate visible-pass-through/e-file boundaries are reviewed. Complete ordinary invoice or receipt particulars, retention, current confirmation of the older visibility regulation, identifier validation and transaction treatment remain open.
Evidence snapshot: 4 official sources · last reviewed 2026-07-19. This is scoped guidance, not a jurisdiction-wide compliance certification.
Tax labels: Gross Receipts Tax (GRT). Business identifier labels: Taxpayer ID.
- Guidance: Guam administers Business Privilege/Gross Receipts Tax rather than a mainland state sales-tax invoice regime. If GRT is visibly passed through, apply the current visibility rule after confirming the older regulation remains operative.Evidence GU_DRT_TAXPAYER_SERVICES, GU_DRT_GRT_FORM, GU_DRT_GRT_VISIBILITY_REG · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
- Guidance: Guam's GRT e-file service files tax returns; it does not validate or clear this browser-local invoice.Evidence GU_DRT_GRT_EFILE · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
Identifier format guidance: See the relevant authority.
Reviewed official sources
- Guam Department of Revenue and Taxation - Tax DivisionLast verified 2026-07-19
- Guam Department of Revenue and Taxation - GRT formLast verified 2026-07-19
- Guam Department of Revenue and Taxation - GRT visibility regulationLast verified 2026-07-19
- Guam Department of Revenue and Taxation - GRT e-file helpLast verified 2026-07-19
Registry provenance
- ISO 3166 Country Codescode-list · verified 2026-07-15
- Unicode CLDR 48.2formatting-metadata · verified 2026-07-15
- Unicode CLDR Territory-Language Informationformatting-metadata · verified 2026-07-15