Electronic invoicing guide
Venezuela
Digital reporting requirements
Post Audit.
Obligatory
Voluntary for all transactions.
Authority
National Integrated Service of Customs and Tax Administration (Servicio Nacional Integrado de Administración Aduanera y Tributaría).
Platform
National Integrated Service of Customs and Tax Administration (Servicio Nacional Integrado de Administración Aduanera y Tributaría).
(SENIAT) Platform.
Format
No specific format is required.
Storage time
6 years.
Reporting and processes
This country has no reporting obligations.
The electronic issuance system is regulated by SUNAT Resolution No. 300/2014. To issue CPEs taxpayers must use an electronic service provider (PSE) that oversees the construction and signature of the documents. The issued CPEs must be previously validated by an OSE-SEE. The OSE-SEE verifies the validity of the CPE by issuing an acknowledgement of receipt (CDR). The OSE-SEE sends the CDR to the issuer of the invoice and to SUNAT, which attaches the XML of the CPE.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
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