Venezuela
VEVenezuela's tax authority (SENIAT) regulates invoicing through administrative rulings (providencias), with fiscal machines and authorised printers, and with digital invoices issued through SENIAT-authorised digital printing providers; the official sources could not be read in this review, so this guide relies on secondary sources.
Guide reviewed .
Invoicing and electronic documents
Digital invoices through authorised digital printing providers
Under SENIAT ruling SNAT/2024/000102, a digital invoice is generated in the taxpayer's system and processed by a SENIAT-authorised digital printing provider, which assigns the fiscal control number and validates the document. Venezuela does not use Peppol.
No structured format defined by SENIAT; the invoice must carry a sequential number, the parties' tax details, an itemised breakdown and the fiscal control number · Official source: EDICOM (e-invoicing vendor, secondary source) · electronic invoicing in Venezuela
Fiscal machines
Fiscal machines remain part of the invoicing regime. The digital invoice rules reach taxpayers that combine fiscal machines with online sales, as well as businesses that sell only online.
Fiscal machine receipts and invoices · Official source: EDICOM (e-invoicing vendor, secondary source) · electronic invoicing in Venezuela
SENIAT's website refused automated access during this review. The rules here come from secondary sources and should be checked against the providencias published in the Gaceta Oficial before anyone relies on them. In particular, confirm whether a taxpayer has been named in the digital invoice obligation and which authorised digital printing provider it must use; see EDICOM's summary.
Venezuela has no Peppol Authority. Its digital invoices get their legal validity from the control number that an authorised provider assigns, not from a cross-border network.
Legal guide
B2B and B2C · digital invoices
Mandatory for certain taxpayers (secondary source)A vendor source states that from March 2025 digital invoices are mandatory for certain taxpayers, including those that combine fiscal machines with online sales and those operating only online. Other taxpayers may opt in with SENIAT's prior authorisation. No exact start day or official text was available in this review, so this is not listed as a mandate.
Official source: EDICOM (e-invoicing vendor, secondary source) · electronic invoicing in VenezuelaInvoicing software
Certification requirement repealed (secondary source)The same source reports that ruling SNAT/2026/00084 repealed SNAT/2024/000121, removing SENIAT's software certification requirement, without changing the SNAT/2024/000102 framework.
Official source: EDICOM (e-invoicing vendor, secondary source) · electronic invoicing in VenezuelaVAT
In forceThe general VAT rate is 16%, with a 15% rate on luxury goods, an 8% reduced rate on some items and a zero rate for exports. An additional 5% to 25% rate may apply to payments in foreign currency or crypto assets not issued by Venezuela.
Official source: PwC Worldwide Tax Summaries (secondary source) · Venezuela, other taxes (last reviewed 30 September 2026)
Timeline
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VAT introduced
Venezuela's VAT regime started on this date; SENIAT administers it.
Official source: Avalara VATlive (secondary source) · Venezuela VAT country guide
Peppol in Venezuela
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.