Digital Invoicing in Venezuela: Requirements, Regulations, and Key Implementation Steps

Digital invoicing in Venezuela has become a cornerstone of the digital transformation process led by the National Integrated Customs and Tax Administration Service (SENIAT). In this article, we break down everything you need to know about current regulations, who is required to comply, how the SENIAT invoicing system works, and how to effectively prepare your business for this electronic model.

What Is Digital Invoicing in Venezuela?

A digital invoice is an electronic document that replaces the traditional paper invoice, which used to include a pre-printed number issued by authorized printing houses. It holds the same legal and tax validity. In Venezuela, its adoption is part of SENIAT’s broader strategy to modernize the tax system, enhance fiscal control, and improve the efficiency of tax collection.

Unlike printed or scanned invoices, a digital invoice is an electronically generated graphical representation that includes a control number issued by a digital printer authorized by SENIAT, which grants it fiscal validity. It can be sent via any digital channel and is specifically designed to support commercial transactions securely, transparently, and in full compliance with current regulations.

Key Features of Digital Invoicing in Venezuela:

• It is an electronically generated graphic document, not a scanned copy of a manual invoice.
• It includes a fiscal control number issued by SENIAT, which ensures its official validity.
• It includes an invoice number assigned by billing software certified by SENIAT.
• It can be sent through any digital channel (email, online platforms, etc.).
• It has the same features as a physically issued invoice.
• It carries full legal and tax validity, just like an invoice printed by an authorized printing provider.

Legal Framework for Digital Invoicing in Venezuela

The use of digital invoices in Venezuela is governed by Administrative Ruling No. SNAT/2024/000102, published in Official Gazette No. 43,032 on December 19, 2024. Issued by SENIAT, this regulation outlines the conditions for issuing invoices and other fiscal documents—such as debit notes, credit notes, shipping guides, and withholding certificates for income tax or VAT on purchases—through digital means, as part of the country's tax modernization efforts.

Although the ruling came into effect on the date of its publication, mandatory compliance began on March 19, 2025. From that date onward, companies covered by the regulation must meet a series of technical and operational requirements in order to issue fiscal documents electronically.

This regulation replaces and expands on the previous Ruling No. SNAT/2014/0032, which since 2014 had allowed electronic invoicing for large-scale service providers. The new regulation eliminates the minimum volume requirement, opening the door for any company to adopt digital invoicing—provided it meets the criteria established by SENIAT.

Who Is Required to Issue Digital Invoices?

Administrative Ruling No. SNAT/2024/000102 outlines different scenarios for issuing digital invoices in Venezuela, depending on the type of taxpayer and the nature of their operations:

• Taxpayers operating exclusively through electronic means: Businesses that conduct all their commercial activities solely through digital platforms, websites, or online portals are required to issue digital invoices for each sale.
• Taxpayers using fiscal machines and also selling online: These businesses must issue digital invoices only for transactions carried out electronically. They are also required to record transactions made through fiscal machines and those completed via digital platforms separately in their sales ledger.
• Taxpayers who choose to opt in voluntarily: Any individual or legal entity that is not obligated to do so may voluntarily adopt digital invoicing, provided they submit a formal request to SENIAT and receive the appropriate authorization.

What Must a Digital Invoice Include?

To be legally and fiscally valid in Venezuela, a digital invoice must comply with the requirements established by SENIAT. These requirements are mandatory, and proper inclusion is essential to avoid audits or penalties from the Tax Administration.

Below are the key elements that a digital invoice must contain:

• The word “Invoice” clearly stated as the document type.
• A unique and consecutive invoice number.
• Taxpayer information for both the issuer and the recipient: legal name, RIF (Tax ID), and fiscal address.
• Date and time of issuance.
• A control number assigned by a SENIAT-authorized digital printer.
• Transaction details, including price, product or service codes, and descriptions.
• Itemized amounts: taxable base, VAT, discounts, and total amount.
• Details of the authorized digital printer, including the date the control number was assigned.

Additionally, the footer must indicate that the document was issued “in accordance with Administrative Ruling SNAT/2014/0032”, along with the date and time the control numbers were generated.

How Does Digital Invoicing Work in Venezuela?

Venezuela’s digital invoicing system follows a straightforward process that ensures the legal validity of each invoice, in line with SENIAT guidelines. Here’s how the process works:

• Invoice issuance: A digital invoice is generated at the time of sale or service provision using certified invoicing software that meets SENIAT’s technical requirements.
• Control number assignment: The necessary invoice data is sent to a SENIAT-authorized digital printer, which processes the information and assigns a unique, sequential control number. This number is mandatory and grants the document its fiscal validity.
• Delivery to the customer: Once the control number is added, the invoice or fiscal document is sent to the customer via email or other electronic means.
• Archive: Both the issuer and the authorized digital printer must archive the digital invoices for a minimum of 10 years, as required by law. According to the Organic Tax Code, this retention period begins on January 1 of the year following the date of issuance.

What Is a Digital Printer?

A digital printer is a company authorized by SENIAT to assign control numbers to invoices and other fiscal documents regulated under Administrative Ruling No. SNAT/2014/0032. This control number assignment grants legal validity to electronically issued documents.

To obtain this authorization, the interested company must submit a formal request to the Audit Division or the relevant department within the Regional Internal Revenue Office, along with the required documentation. SENIAT then reviews the request and issues an administrative ruling either approving or denying the company’s authorization as a digital printer.

Requirements for Issuing Digital Invoices in Venezuela

To issue digital invoices in Venezuela, companies must obtain express authorization from SENIAT. This approval is granted through the submission of a formal request that must declare the following:

• Use of invoicing software certified by SENIAT.
• A contract with a digital printer authorized by SENIAT.
• Authorization via administrative ruling to issue invoices and other fiscal documents.
• The technical capacity either in-house or through third parties to store and safeguard issued information.
• Guaranteed permanent and electronic access to this information for SENIAT.

This process must be carried out through the Regional Internal Revenue Office, and digital invoicing can only begin once official approval is granted via an Administrative Ruling.

Mandatory Use of SENIAT-Authorized Invoicing Software

As of March 19, 2025, all taxpayers required to issue digital invoices in Venezuela must use invoicing software that is authorized and certified by SENIAT, in accordance with Administrative Ruling No. SNAT/2024/000121, published in Official Gazette No. 43,032.

This regulation sets the conditions and requirements that software providers must meet for systems used in the issuance of invoices and other fiscal documents. Its purpose is to ensure the security, integrity, and traceability of fiscal data through technological solutions that meet specific technical standards—such as automatic transmission to SENIAT, detailed event logging, change control, and real-time access for audit purposes.

Benefits of Using Digital Invoicing in Venezuela

Implementing digital invoicing not only ensures compliance with SENIAT regulations, but also brings significant operational, financial, and administrative advantages:

• Cost savings: Eliminates expenses related to printing, paper, and physical storage, leading to a substantial reduction in operational costs.
• Process efficiency: Invoices are generated and delivered quickly and automatically, streamlining workflows and reducing wait times.
• Customer convenience: Digital invoices can be easily used for accounting or administrative processes, offering greater convenience and traceability.
• Security and permanent access: All data is electronically backed up and can be accessed at any time.
• Improved tax control: Automating invoice issuance helps minimize manual errors and ensures compliance with current regulations.

How Can I Prepare My Business for Digital Invoicing in Venezuela?

The implementation of Administrative Rulings SNAT/2024/000102 and 000121 marks a significant shift for companies operating through digital channels in Venezuela. Compliance with these regulations is essential to ensure business continuity and avoid potential penalties. Adapting to the new system means using invoicing software that is authorized and certified by SENIAT, meets all technical requirements, supports the issuance of invoices and fiscal documents in the required format, and integrates with SENIAT-authorized digital printers for fiscal control number assignment.

In this context, partnering with a technology provider experienced in electronic invoicing can make a major difference. EDICOM, a global leader in e-invoicing and tax compliance solutions, helps businesses automate processes, reduce risks, and stay compliant. Our platform is scalable and adaptable to the regulatory frameworks of multiple countries, enabling companies to operate efficiently and securely while ensuring full traceability and compliance for their electronic transactions.