In brief
On 12 August 2026, the National Integrated Service for Customs and Tax Administration (SENIAT) issued Administrative Ruling SNAT/2026/00084, published in Official Gazette No. 43,435 of the same date (“Ruling 2026”), whereby it repealed Administrative Ruling SNAT/2024/000121, dated 26 November 2024, published in Official Gazette No. 43,032 of 19 December 2024 (“Ruling 2024”).
Ruling 2024 established an approval and authorization regime for providers of computer systems used for the issuance of invoices and other tax documents. Ruling 2026 repealed said regime in its entirety, without incorporating a substitute regime, transitional provisions, or specific rules regarding the treatment of applications, authorizations, or obligations that may have been pending under Ruling 2024.
Ruling 2026 entered into force on 12 August 2026, as provided in Article 2 thereof.
In more detail
Ruling 2024 was intended to regulate the conditions and requirements to be met by providers of computer systems used for the issuance of invoices and other tax documents, for purposes of being approved and authorized by SENIAT. In general terms, such ruling required providers to be previously authorized by the Tax Administration in order to market computer invoicing systems.
The repealed regime included, among other aspects, technical requirements for computer systems, supporting documents for authorization applications, a technical evaluation and approval procedure, obligations for authorized providers, grounds for revocation, transitional provisions for taxpayers and digital printing companies, as well as penalties for failure to comply with its provisions.
Ruling 2026 has a brief and specific regulatory scope: to expressly repeal Ruling 2024. In this regard, Ruling 2026 does not reproduce the obligations previously applicable to providers, nor does it provide for a new approval or authorization procedure for computer systems used in the issuance of invoices and other tax documents.
Accordingly, Ruling 2026 repeals the provisions of Ruling 2024 that required the use of computer systems approved and authorized by SENIAT for the issuance of invoices and other tax documents, as well as the publication of lists of authorized or revoked providers on the tax portal and the possibility of issuing supplementary instructions or forms associated with such regime.
However, Ruling 2026 does not repeal or amend the general rules on the issuance of invoices and other tax documents, invoicing obligations, document retention, formal tax duties, or any other provisions set forth in the Organic Tax Code, the Value Added Tax Law, and the general invoicing regulations currently in force.
Consequently, taxpayers and providers of invoicing solutions should monitor whether SENIAT issues new rules, administrative criteria, instructions, or technical guidelines replacing or supplementing the repealed regime, particularly with respect to computer systems used for the issuance of invoices and other tax documents.
Ruling 2026 represents an express repeal of the special approval and authorization regime for providers of computer invoicing systems set forth in Ruling 2024. The main practical implication is the elimination of the specific regulatory framework that had been issued for such providers of computer services, thereby eliminating the approval requirement, while maintaining in force the general tax obligations applicable to the issuance of invoices and other tax documents.
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 Ruling 2024.
Download the Spanish version of Venezuela: SENIAT Repeals Rules for Invoice System Providers.