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 comes under Resolution Nro. NAC-DGERCGC26-00000016.
This measure aims to simplify tax compliance and provide greater clarity for taxpayers. According to the SRI, from that date forward, taxpayers must submit their VAT declarations and make the corresponding payments at the same time within deadlines set by current regulations.
If full payment is not made at the time of declaration, even if there are partial compensations through credit notes, the declaration will be considered as not filed. The new rule applies to all taxpayers required to declare this tax except those registered in the fiscal compensation system of the Ministry of Economy and Finance and exporters of goods or direct suppliers to exporters who meet requirements outlined in the resolution.
The SRI recommends submitting declarations before their due dates to avoid complications and ensure timely compliance with obligations.
“The SRI reaffirms its commitment to strengthening a tax culture based on transparency and shared responsibility while promoting simpler processes that support efficient and secure revenue collection,” said officials in a statement.
