New Rules on Invoices
Administrative Ruling Nº 00071 of the National Integrated Service of Customs and Tax Administration (“SENIAT”) was published in Official Gazette Nº 39.795 of November 8, 2011. Said Ruling establishes the provisions that govern the issue of invoices, delivery orders or waybills, debit notes, credit notes, and certificates of exempted fiscal debit, in accordance with the rules that regulate the national taxation attributed to the SENIAT.
Please click here to access said Ruling.
“NOTE: THIS INFORMATION SHOULD NOT BE CONSTRUED AS LEGAL ADVICE ON ANY SPECIFIC MATTER AND ITS CONTENT ARE INTENDED AS A MANAGEMENT ALERT AS TO CURRENT DEVELOPMENTS IN VENEZUELA, ANY SPECIFIC LEGAL QUESTIONS REGARDING THE POSSIBLE APPLICATION OF NEW OR PROPOSED LEGISLATION TO PARTICULAR SITUATIONS SHOULD BE ADDRESSED TO TRAVIESO EVANS ARRIA RENGEL & PAZ.”