The Servicio de Rentas Internas (SRI) announced on Apr. 16 that, starting June 1, 2026, the declaration of Value Added Tax (VAT) will only be considered complete when it is submitted together with full payment of the tax. This change follows Resolution Nro. NAC-DGERCGC26-00000016.
The measure aims to simplify tax compliance and provide greater clarity for taxpayers. Under the new rules, taxpayers must submit their VAT declaration and make the corresponding payment at the same time within established deadlines.
If full payment is not made, even if partial compensation is attempted through credit notes, the declaration will be regarded as not submitted. The policy applies to all required VAT filers except those registered in the fiscal compensation system of the Ministry of Economy and Finance, as well as exporters of goods and direct suppliers to exporters who meet specific requirements outlined in the resolution.
The SRI advises taxpayers to file their declarations ahead of deadlines to avoid issues and ensure timely compliance with their obligations.
“El SRI reafirma su compromiso con el fortalecimiento de una cultura tributaria basada en la transparencia y la corresponsabilidad, mientras impulsa procesos más simples que favorecen una recaudación ágil, eficiente y segura,” said officials from SRI.
