Contribuyente Especiales Seniat [ Certified ]

All declarations and payments must be made through the SENIAT Fiscal Portal.

To be classified as a Special Taxpayer, an entity must meet specific income thresholds set in the . contribuyente especiales seniat

Must comply with the specific payment schedule published annually in the SENIAT Tax Calendar. ⚡ Important Compliance Rules All declarations and payments must be made through

Obligated to pay and/or withhold tax on transactions in foreign currency or cryptocurrencies (other than those issued by Venezuela). ⚡ Important Compliance Rules Obligated to pay and/or

Must act as for 75% or 100% of the VAT on purchases from suppliers.

The (Special Taxpayers) in Venezuela are a category of taxpayers specifically designated and notified by SENIAT (Servicio Nacional Integrado de Administración Aduanera y Tributaria) based on their high volume of operations or gross income. 📋 General Requirements

Evaluated based on the exchange rate of the currency with the highest value published by the Central Bank of Venezuela (BCV) .