Approval of mandatory digital invoicing for online sales has been published in the Official Gazette

Published at: 27/12/2024 05:48 PM

Official Gazette No. 43,032, dated December 19, 2024, establishes that natural, public or private legal persons who carry out commercial transactions exclusively through electronic media or web portals, are obliged to use digital media for the issuance of invoices and other tax documents.

Chapter I, Article 5 of Administrative Order SNAT/2024/000102 indicates that natural, public or private legal persons obliged to use fiscal machines, as established in Order SNAT/2011/0071 dated 08/11/2011, who simultaneously carry out commercial operations through electronic means or web portals, “must use only for these operations, the means of billing provided for in this Administrative Order”.

These persons must record in the Sales Book, separately, the transactions carried out by a tax machine and those carried out by electronic means or web portals, recording the data established in the General Regulations of the Value Added Tax Act.

This Thursday, December 26, the Venezuelan Chamber of Electronic Commerce (Cavecom-e) reported that the National Customs and Tax Administration Service (SENIAT) approved mandatory digital invoicing for individuals and legal entities that carry out sales on the internet, including social networks, marketplaces and online sales portals.

Mazo News Team