Venezuela: Regulations regarding use of digital media for issuance of invoices
Certain taxpayers required to use digital means for issuance of invoices
Regulations regarding the use of digital media for the issuance of invoices and other documents was published in the official gazette No. 43,032 (dated December 19, 2024).
The regulations provide, among other things, that natural persons and public or private legal entities that carry out commercial operations exclusively through electronic means or web portals are required to use digital means for the issuance of invoices and other documents.
Read a December 2024 report (Spanish) prepared by the KPMG member firm in Venezuela that describes the highlights of the regulations.