Contribuyente Especiales Seniat -

Gaceta Oficial N° 42.588 (Provision SNAT/2023/00005). Support: PwC Venezuela Tax Bulletins for expert analysis.

You are not a Special Taxpayer until you receive an official administrative act (notification) from SENIAT.

Must comply with the specific payment schedule published annually in the SENIAT Tax Calendar. ⚡ Important Compliance Rules contribuyente especiales seniat

Special Taxpayers have a more rigorous tax calendar and additional responsibilities compared to ordinary taxpayers:

Any change in tax domicile must be reported immediately to the specific office that issued the special qualification. Gaceta Oficial N° 42

Failure to comply with these "special" duties results in significantly higher penalties under the .

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

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