Any business providing taxable supplies in Venezuela is liable to obtain a tax payer identification number which covers VAT and income tax. There is no VAT registration threshold, and pre-registration input VAT may not be recovered. There is no voluntary VAT registration option. Tax payers must appoint a tax representative. Non-resident businesses without a permanent establishment may not VAT register.
Businesses must register within 30 days of establishing themselves. This is done through an online application to Seniat.
In the case of imported B2B services, there is no automatic requirement for a foreign supplier to register; instead the Venezuelan customer may record the import under the reverse charge rule.
Business customers of non-resident providers of digital services may apply the reverse charge; consumers are not liable to VAT for this supply. There is therefore no requirement for the foreign digital services company to VAT register in Venezuela.
There is no scope for Group VAT registrations for connected businesses.
