Return to mapElectronic Invoicing in Venezuela
The digital invoice in Venezuela is the electronic document that will replace paper invoices while maintaining the same legal and tax validity. Governed by the Servicio Nacional Integrado de Administración Aduanera y Tributaria (SENIAT), it forms part of the tax modernization process aimed at improving fiscal oversight and streamlining administrative management.
Characteristics of Electronic Invoicing in Venezuela
Electronic invoicing in Venezuela, regulated by the Administrative Ruling No. SNAT/2024/000102, establishes the technical and legal framework for issuing fiscal documents in an electronic format, replacing paper invoices with fully valid digital documents.
The SENIAT invoicing system is structured around three key actors: the taxpayer, who issues the invoice through a certified billing software; the authorized digital printing house, which assigns a fiscal control number and validates the document; and the SENIAT, which oversees the entire process to guarantee traceability and fiscal compliance.
Mandatory Use
As of March 2025, the issuance of digital invoices is mandatory for certain taxpayers under Administrative Ruling No. SNAT/2024/000102. Taxpayers must issue this type of document if their operations involve; business operations carried out exclusively via electronic means, if a combination of fiscal machines with online sales exists, or if you decide to adopt the new system on a voluntary basis, with prior authorization from the SENIAT.
Invoice Format
The SENIAT has not defined a structured format for electronic Invoices in Venezuela. However, invoices must be generated through a certified billing software, which assigns a consecutive and unique numbering sequence as well as includes the fiscal details of both issuer and recipient, the operational description, the detailed amounts and the fiscal control number given by the authorized digital printing house.
Electronic Signature
In Venezuela’s invoicing system, the use of an electronic signature is not required to validate invoices. The legal and fiscal validity of the document is guaranteed through the fiscal control number, given by the authorized digital printing house.
Archiving
Both the issuer and the authorized digital printing house must retain the electronic invoices during a period of at least 10 years, guaranteeing the availability of the documents for audit or observation purposes by the SENIAT.
Administrative Requirements
To issue digital invoices in Venezuela, you must:
- Obtain formal authorization by the SENIAT through the Administrative Ruling.
- Use a certified billing software system recognized by the SENIAT.
- Employ the services of a digital printing house.
- Guarantee the electronic accessibility of the archived fiscal information.
Fiscal Control
The SENIAT supervises the issuance and use of the fiscal control numbers to guarantee traceability and avoid duplicates. Each issued invoice has a unique registry which can be audited at any given moment.
Electronic Invoice work flow in Venezuela
The Electronic Invoice workflow in Venezuela guarantees the fiscal validity and the traceability of commercial operations.
Issuance of Invoices
The invoice is generated the moment a sale or service is given through the certified billing system recognized by the SENIAT, which will contain the unique sequence numbering and the fiscal details of the issuer and recipient.
Fiscal Control
The information is sent to an authorized printing house, which processes the invoice and will assign a fiscal control sequence number. This code is an essential step to provide the document is legal validity.
Delivery to the recipient
Once the control number is incorporated, the digital invoice is delivered to the client through email or other electronic means, fully replacing paper documents.
Electronic Archiving
The issuer and the digital printing house must archive invoices during a minimum period of 10 years, guaranteeing its availability and electronic safekeeping in accordance with the Organic Tax Code.
Frequently asked questions regarding electronic invoicing in Venezuela
Below you can find some of the most frequently asked questions concerning the digital invoicing system in Venezuela.
What is the difference between digital invoicing and electronic invoicing?
The digital invoice is validated through an authorized digital printing house recognized by the SENIAT, in charge of assigning a fiscal control number. In contrast, the electronic invoice would imply a more robust system, based on standardized structured formats and validation mechanisms before the tax authorities, a model not yet implemented in Venezuela.
When must I issue digital invoices?
If you carry out sales solely via electronic means, or if you combine both online sales with fiscal machines, you are obliged to issue digital invoices.
Can I return to a manual system if I have already started digital invoicing?
No. Once you adopt the digital system, you cannot return to a traditional paper system.
What function do digital printing houses fulfill?
They are businesses authorized by the SENIAT to assign the fiscal control numbers and guarantee the fiscal validity of the digital invoices.
What happens if I do not request the authorization of the SENIAT?
You will not be allowed to issue valid digital invoices and it could mean sanctions for violating the current regulation.
How long must I preserve the digital invoices?
You must archive the invoices for a minimum period of 10 years, both you as the business as well as the digital printing house, for audit and control purposes.
What technical requirements must billing software systems meet?
They must be certified by the SENIAT, guarantee the integrity, traceability of the documents, register events, control the modifications and automatically transmit relevant information to the tax authority system.
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