In brief
On 23 December 2025, the reprint of the "Administrative Ruling establishing the Special Taxpayers and Withholding Agents Calendar for those obligations to be fulfilled in 2026" was published in Official Gazette No. 43,283 ("Special Taxpayers Calendar for 2026").1 The Special Taxpayers Calendar for 2026 was issued on 24 November 2025 by the National Integrated Service of Customs and Tax Administration and first published on 9 December 2025 in Official Gazette No. 43,273, which contained a printing error. The revised version does not introduce significant changes compared to previous years regarding the place, form and conditions for filing the corresponding tax returns.
In more detail
Special taxpayers must file their value added tax (VAT), income tax returns and tax advances, gaming activities tax, high net-worth tax, as well as the income tax and VAT withholding, and the 70% contribution of income from deconcentrated services or autonomous services and decentralized entities. These filings must be made in accordance with the dates specified in the Special Taxpayers Calendar for 2026, based on the last digit of their Tax Information Registry ("Tax ID").
Article 1 of the Special Taxpayers Calendar for 2026 sets forth different due dates for filling the following tax obligations:
- VAT, income tax advances, high net-worth tax, large financial transactions tax (LFTT) and VAT withholding
- Estimated income tax
- Income tax withholding
- Tax on gaming activities
- Income tax withholding for lottery prizes
- Income tax returns (calendar year)
- Income tax returns for irregular tax year
- High net-worth tax
- 70% contribution of income from deconcentrated services or autonomous services and decentralized entities
Articles 2 and 3 of the Special Taxpayers Calendar for 2026 specify the due dates for filling and paying VAT for special taxpayers engaged in: (i) mining, hydrocarbons or related activities and do not receive any royalties from such activities; or (ii) exclusively exonerated or exempt activities.
As in previous years, the Special Taxpayers Calendar for 2026 also provides that special taxpayers carrying out mining or hydrocarbon-related activities and receiving royalties (or gaining income from these activities) must file an estimated income tax return within the first 45 days after the close of the fiscal year. Meanwhile, other special taxpayers that carry out activities other than mining and hydrocarbon, and not deriving royalties, must file and pay their income tax and VAT advances according to the due dates established in Article 1.a.
To review the due dates of each obligation, click here.
We remain available should you require further details or clarification regarding the general aspects of the administrative ruling highlighted in this alert, and for any related queries.
Download the Spanish version of "Venezuela: Tax Administration Issued Special Taxpayers Calendar".
1 Administrative Ruling No. SNAT/2025/000091, published in Official Gazette No. 43,283 on 23 December 2025.