Venezuela Introduces New Invoicing Rules
Venezuela published Administrative Ruling SNAT/2026/00093 in Official Gazette No. 43.484 on 21 October 2026, establishing general rules for issuing invoices and other tax documents.
Under Articles 4 and 5 of the ruling, taxpayers will generally be able to choose between digital invoicing and authorised fiscal machines. Digital options include SENIAT’s proposed free web portal and mobile application, alongside authorised technology providers. Specific exceptions apply to alcohol-related documents and certain betting transactions.
Preprinted free-form invoices will cease to be a regular invoicing method. Authorised paper contingency forms must remain available at business premises for circumstances including power or connectivity failures and specified transactions, such as exports.
According to Botello & Asociados’ analysis, published on 22 October, the ruling takes effect on 19 April 2027, following a 180-calendar-day transition period. Existing rules remain applicable until then.
The reform retains fiscal machines as an option and is not a universal structured B2B e-invoicing mandate.
