VENEZUELA-SENIAT

Venezuela SENIAT Fiscal Machines + e-pilot.

Definition

Venezuela SENIAT specifics: Maquinas Fiscales (mandatory certified POS fiscal printers B2C since 2008 Providencia 257/2008 and amendments, distinct from continent e-invoice), Forma Libre + Forma Forma + Facturas formats. IVA 16% standard, IGTF 2% on foreign currency payments (mainly USD, since February 2022 de facto dollarisation of economy). ISLR progressive 6-34%. Hyperinflation context 2017-2023 (situation improved 2024). Sistema Facturacion Electronica pilot 2024, rollout 2025-2026 large enterprises. Economic and regulatory volatility.

Origin

SENIAT founded Decreto 310/1994 ; Maquinas Fiscales Providencia 257/2008 ; IGTF Ley Decreto 4647/2022 (February 2022) ; e-invoice pilot 2024.

Example in context

PDVSA (Petroleos de Venezuela) issues international B2B invoices via SENIAT framework: Forma Libre mostly USD (de facto dollarisation), IVA 16% rare due to exports, IGTF 2% USD payments, custom local ERP integration.

Related terms

• Colombia DIAN — Caribbean neighbour.