To be classified as a Special Taxpayer, an entity must meet specific income thresholds set in the .
Any change in tax domicile must be reported immediately to the specific office that issued the special qualification.
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You are not a Special Taxpayer until you receive an official administrative act (notification) from SENIAT.
Special Taxpayers have a more rigorous tax calendar and additional responsibilities compared to ordinary taxpayers:
Must act as for 75% or 100% of the VAT on purchases from suppliers.
All declarations and payments must be made through the SENIAT Fiscal Portal.
Obligated to pay and/or withhold tax on transactions in foreign currency or cryptocurrencies (other than those issued by Venezuela).