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The National Integrated Service of Customs and Tax Administration ("Revenue Service") published both the "Special Taxpayers and Withholding Agents 2020 Calendar" ("Administrative Guidelines 339") and the " calendar for taxpayers (that are not special taxpayers), subject to the playing, betting and gambling activities' tax'' ("Administrative Guidelines 340").1

Administrative Guidelines 339 established that special taxpayers must file their returns and pay the VAT and income tax (including advances), the gambling activities tax, the high net worth tax, and the VAT and income tax withholdings, according to the last digit of their Tax Information Registry ("Tax ID"), as per these calendars:

1. VAT, VAT and income tax advances and VAT withholdings:


Tax ID 
January 2020 
1° week 2° week  3° week  4° week  5° week 
0 & 5  03  08  17  24  30 
6 & 9  30 - Dic  09  15  21 27
3 & 7  02  10 16 22 28
4 & 8  30 - Dic 07  13 23 29
1 & 2  02 07 14 24 31


Tax ID 
February 2020 
1° week 2° week  3° week  4° week 
0 & 5  04  12 18  27 
6 & 9  05 11 17  26
3 & 7  03 10 21 27
4 & 8  07 13 20 28
1 & 2  06 14 19 26


Tax ID 
March 2020 
1° week 2° week  3° week  4° week  5° week 
0 & 5  06  12  18  26 1 - Abr
6 & 9  05  13  17  25 2 - Abr
3 & 7  04 09 20 27 3 - Abr
4 & 8  03 10 16 24 30
1 & 2  02 11 16 23 31


Tax ID 
April 2020 
1° week 2° week  3° week  4° week 
0 & 5  07  13 23  29 
6 & 9  08 17  24  30
3 & 7  08  14 22 27
4 & 8  07 15  21 28
1 & 2  06 16 20 27


Tax ID 
May 2020 
1° week 2° week  3° week  4° week 
0 & 5  17  14 19 28
6 & 9  08 15 20 27
3 & 7  06 11 2129 22
4 & 8  04 12 22 29
1 & 2  05 13 18 26


Tax ID 
June 2020 
1° week 2° week  3° week  4° week  5° week 
0 & 5  02  10 16 25 03-Jul
6 & 9  01 09 16 23 30
3 & 7  03 08 19 26 2-Jul
4 & 8  05 12 17 22 30
1 & 2  04 11 18 26 1-Jul


Tax ID 
July 2020 
1° week 2° week  3° week  4° week 
0 & 5  10  17 23 30
6 & 9  06 13 20 29
3 & 7  07 14 21 28
4 & 8  08 16 22 27
1 & 2  09 15 23 31


Tax ID 
August 2020 
1° week 2° week  3° week  4° week  5° week 
0 & 5  04 11 18 25 04-Sep
6 & 9  03 10 17 24 31
3 & 7  07 12 21 26 03-Sep
4 & 8  06 14 20 28 02-Sep
1 & 2  05 13 19 27 01-Sep


Tax ID 
September 2020 
1° week 2° week  3° week  4° week 
0 & 5  11  18 25 30
6 & 9  07 15 21 02-Oct
3 & 7  08 16 22 01-Oct
4 & 8  09 17 23 28
1 & 2  10 17 24 29


Tax ID 
October 2020 
1° week 2° week  3° week  4° week 
0 & 5  05  13 23 30
6 & 9  09 16 22 29
3 & 7  08 16 21 28
4 & 8  07 15 20 27
1 & 2  06 14 19 26


Tax ID 
November 2020 
1° week 2° week  3° week  4° week  5° week 
0 & 5  05  13 18 27 02-Dec
6 & 9  06 12 19 26 01-Dec
3 & 7  03 09 16 24 30
4 & 8  04 10 20 27 03-Dec
1 & 2  02 11 17 25 04-Dec


Tax ID 
December 2020 
1° week 2° week  3° week  4° week 
0 & 5  10  18 22 29
6 & 9  08 17 23 30
3 & 7  07 15 21 28
4 & 8  09 16 23 30
1 & 2  11 16 22 29

2. Income tax withholdings:

Tax ID

Jan

Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
0 & 5 8  12  6  13  7 10   10  4  13  5  10
 6 &9  9  11  5  8  8  9 6  7  7  9  6
 3 &7  10  10  9  14  11  8  7  6  8  8  9  7
 4 &8  13  13  11  7  12  5  8  5  7  10  9
 1 & 2  14  14  12  6  13  4  9  4  10  6  11  4

3. Playing, betting and gambling activities

Tax ID

Jan

Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
0 to 9 9 7 6 6 8 5 7 7 7 7 9 8

4. Income Tax withholding for lottery awards

a. Made between the 16th and last day of each month, both inclusive:

Tax ID

Jan

Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
0 to 9 17 19 18 17 19 18 17 19 18 19 18 17

b. Made between the 16th and last day of each month, both inclusive:

Tax ID

Jan

Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
0 to 9 3 4 3 2 5 2 2 4 2 2 3 2

5. Annual Income Tax Return - Fiscal Year from January 1 to December 31, 2020

Tax ID  Expiration Date 
1 & 2  31/01/2020
4 & 8  28/02/2020
0 & 5  06/03/2020
3 & 7  20/03/2020
6 & 9  13/03/2020

Individuals and legal entities must file the annual income tax return for the fiscal year between January 1, 2019 and December 31, 2019 and pay the tax on the dates established by the calendar.

In case of payment in three portions, the special taxpayers must pay the second portion 20 continuous days after the expiration of the period for the annual income tax return and must pay the third portion 40 continuous days after the expiration of the period for the annual income tax return.

The special taxpayers engaged in mining, hydrocarbon or related activities, which are also recipients of royalties derived from those activities, must file the estimated tax return within 45 continuous days after closing their fiscal year.

6. Annual income tax return for taxpayers with fiscal years other than the calendar year

Tax ID Oct Nov
0& 5

15

11
6 & 9 15 12
3 & 7 16 13
4 & 8 20 17
1 & 2 21 18

7. High net worth tax

Tax ID Oct Nov
0& 5

15

11
6 & 9 15 12
3 & 7 16 13
4 & 8 20  17 
1 & 2 21 18

Special taxpayers engaged in mining, hydrocarbon or related activities (such as refining and transport) and do not perceive royalties related to the mentioned activities, must file the monthly VAT return. Special taxpayers engaged in exonerated activities must file a quarterly informative VAT return, according to the last digit of their Tax ID as per this calendar:

Tax ID

Jan

Feb Apr May Jun Jul Aug Sep Oct Nov Dec
0 &5  17 27 23 19 25 17 25 18 23 18 18
6 & 9 21 26 17 20 23 20 24 21 22 19 17
3 &7 22 21 22 21 19 21 21 22 21 24 21
 4 & 8 23 20 21 22 22 22 20 23 20 20 23
 1 & 2 24 19 20 26 18 23 19 24 19 25 22

8. Playing, betting and gambling activities

Administrative Guidelines 340 established that special taxpayers must file the gambling activities tax return, through the Revenue Service's portal,2 according to the last digit of their Tax ID as per this calendar:

Tax ID

Jan

Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
0 to 9 9 7 6 6 8 5 7 7 7 7 9 8

[1] Administrative Guidelines No. SNAT/2019/00339 (Special Taxpayers Calendar) and SNAT/2019/00340 (Playing, betting and gambling activities tax), Official Gazette No. 41.788 of December 26, 2019.

[2] www.seniat.gob.ve

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