In Venezuela, e-Invoicing is only permitted for taxable persons who operate in particular industry sectors and meet specific criteria. Availability of e-Invoices must be guaranteed during the storage period, notwithstanding the fact that the fiscal legislation does not require the adoption of any specific technology to achieve these requirements. The issuance of e-Invoices can be outsourced.

 

VAT registered businesses in Venezuela must submit their online returns on a monthly basis.