In brief
On 3 August 2026, the National Integrated Service of Customs and Tax Administration (SENIAT) issued Administrative Ruling SNAT/2026/00080, published in Official Gazette No. 43,435 of 12 August 2026 (“2026 Ruling”), whereby it amended Administrative Ruling SNAT/2013/0048 which governs the Tax Information Registry (RIF), dated 25 July 2013 and published in Official Gazette No. 40,214 of the same date (“2013 Ruling”).
The amendment introduces relevant changes to the processing and use of the RIF. In particular, it eliminates the rule under which the RIF certificate was valid for three years and had to be renewed within 30 business days following its expiration. Under the new text, its validity and authenticity may be verified by interested parties through SENIAT’s electronic channels.
The 2026 Ruling entered into force upon its publication in Official Gazette, pursuant to its fourth final provision, and expressly repealed the 2013 Ruling in accordance with its fifth final provision, incorporating into a single text the amendments introduced to the RIF regime.
In more detail
The 2026 Ruling modified several provisions of the 2013 Ruling that governed the RIF, while maintaining the general registration obligation for individuals, legal entities, and entities without legal personality that are taxpayers of taxes administered by SENIAT or that must carry out procedures before bodies or entities of the Public Administration.
One of the most relevant changes is the elimination of the expiration date of the RIF certificate. The 2013 Ruling provided that the certificate would be valid for three years counted from its issuance and that its renewal had to be completed within thirty business days after expiration. The 2026 Ruling removes this rule; therefore, the current text no longer provides for a temporary validity period or a periodic renewal obligation due to expiration.
However, the elimination of the certificate’s validity period does not exempt registered subjects from keeping their information up to date. The amendment maintains the obligation to update data when relevant changes occur, such as changes to the company’s name, legal representatives, shareholders, tax domicile, economic activity, corporate object, establishments, corporate status, or other circumstances affecting the taxpayer’s situation.
Regarding formal duties, the 2026 Ruling eliminates the obligations to submit the certificate when requested by SENIAT officials and to display it in a visible place at offices, branches, or establishments. However, it maintains the obligation to include the RIF number on invoices, documents, contracts, applications addressed to official bodies, accounting books, labels, packaging, advertisements, and in any other cases determined by SENIAT.
The transitional provision was also reformulated. It now provides that subjects registered with the RIF may print the certificate whenever required, provided that no circumstance has occurred that would require it to be updated, by accessing SENIAT’s electronic channels directly.
In conclusion, the amendment simplifies certain operational aspects of the RIF regime, particularly by eliminating the periodic renewal of the certificate due to expiration. However, taxpayers must continue to monitor and timely update their tax information, since SENIAT retains the authority to require updates generally or specifically through its electronic channels.
We remain at your disposal should you require further detail or explanation regarding the general aspects highlighted in this alert, and for any questions related to the practical scope of the repeal of the 2013 Ruling.