Administrative Ruling Regulating the Unified Tax Information Registry (RIF)

On August 12, 2026, Administrative Ruling SNAT/2026/00080, which regulates the Unified Tax Information Registry (RIF), was published in Official Gazette No. 43,435. In this regard, the most significant changes include:

  • Registration in the Tax Information Registry (RIF), as well as any modifications, updates, or related procedures, must be carried out electronically in accordance with the requirements and technical specifications issued by the National Customs and Tax Administration Service (SENIAT).
  • It is specified that entities subject to the ruling must update their information via the aforementioned electronic means upon the occurrence of certain events, notably: (i) changes to surnames and first names, corporate name, or trade name; (ii) changes regarding shareholders, directors, administrators, or legal representatives; (iii) changes to the tax domicile or electronic address; (iv) changes to economic activity or corporate purpose; (v) instances of arrears, liquidation, or bankruptcy; (vi) transformation, merger, or corporate reorganization; (vii) cessation, suspension, or resumption of economic activities; and (viii) the opening of succession proceedings, among others.
  • In turn, the electronic certificate of the Single Tax Information Registry (RIF) is non-transferable, and its validity and authenticity may be verified by electronic means.
  • It is established that registered entities must include their Tax Information Registry (RIF) number on documents such as invoices, contracts, and other issued or signed documentation; state it in applications to public agencies; record it in accounting books and subsidiary ledgers, as well as on labels and packaging; and display it in mass advertising or digital communications.
  • In accordance with the transitional provision, registered subjects may print the digital receipt whenever required, provided there are no circumstances necessitating an update.
  • Furthermore, for the purposes of this ruling, “electronic means” shall be understood to refer to the website of the National Integrated Service of Customs and Tax Administration (SENIAT) http://www.seniat.gob.ve or any other website designated by the tax administration.
  • Finally, the Administrative Ruling was issued by the National Integrated Service of Customs and Tax Administration (SENIAT) and published in Official Gazette No. 43,435 dated August 12, 2026, entering into force on that same date.