e-invoicing for select sectors
The Venezuelan tax authority, National Integrated Customs and Tax Administration Service (SENIAT) has updated in December 2024 the guidance on the use of electronic invoices. This helps eligible taxpayers apply for a license to use digital invoicing, and provides guidance on compliance rules.
Who may use e-invoices
SENIAT allows three categories of taxpayers to use e-invoicing:
- B2B and B2G transactions which are not already required to use fiscal cash registers;
- Taxpayers acting only on electronic platforms (e-commerce; mobile)
How to e-invoice
Eligible taxpayers apply to SENIAT. Where not using a centralised invoicing system, e-invoices must use unique, sequential invoice numbers.
Central and South America e-invoicing
| Country | Date | Comments (click for details) |
| Argentina | 2003 | e-Factura Electronic Authorization Code system |
| Bolivia | Dec 2021 | SFE Pre-clearance model |
| Brazil | 2005 | Nota Fiscal Electronic NF-e |
| Chile | 2001 | DTE tax invoice |
| Colombia | Nov 2020 | e-invoice CUFE |
| Costa Rica | 2018 | Pre-clearance |
| Dominican Republic | 2024 | Mandatory e-invoicing phased introduction |
| Ecuador | 2014 | SFEP VAT e-invoicing |
| El Salvador | 2022 | Pre-clearance e-invoicing law passed |
| Guatemala | 2019 | e-invoice FEL |
| Mexico | 2011 | Pre-clearance e-invoice CFDI |
| Panama | 2021 | SFEP VAT e-invoicing with third-party agent required |
| Paraguay | 2022 | Marangatú, a pre-clearance e-invoice system started 1 Jan 2022 |
| Peru | 2010 | Pre-clearance invoice; requirement for approved e-invoice agent |
| Uruguay | 2019 | CFE pre-clearnance e-invoicing |
| Venezuela | 2019 | E-invoicing for select groups |
