Digital reporting requirements

Post Audit.

Obligatory

Mandatory for taxpayers that conduct business transactions exclusively through electronic means or web portals.

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.

 

Upcoming legislative changes

Only SENIAT-approved computer systems can be used for tax-related documents.

Companies that want to supply these systems must also get authorization from SENIAT.

Taxpayers and responsible parties are required to use these approved systems.

There is a 90-day deadline (until March 20, 2025) to comply.

Links of Interest and documents

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