🇻🇪 Venezuela - E-Invoicing Specifications (Factura Electrónica)

Status: 🟢 Mandatory | Active for all businesses Authority: SENIAT (Servicio Nacional Integrado de Administración Aduanera y Tributaria) Platform: SENIAT Electronic Invoice System

1. Context & Overview

Venezuela has mandatory e-invoicing through SENIAT. The system follows a Clearance Model requiring pre-authorization. Progressive implementation began in 2015.

2. Technical Workflow (Clearance)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| X[XML Document]
    X -->|2. Digital Signature| Cert[Digital Certificate]
    Cert -->|3. Submit to SENIAT| SENIAT[SENIAT Platform]
    
    SENIAT -->|4. Validation| V[Schema + Rules]
    V -->|5. Authorization| SENIAT
    
    SENIAT -->|6. Return ACK + Number| S
    
    S -->|7. Deliver Invoice| C[Client]
    S -->|8. Store XML| DB[Archive]

🧱 Key Components

1. RIF (Registro de Información Fiscal): Tax ID
2. Digital Certificate: SENIAT-approved

3. Data Standards & Formats

A. Required Format

• XML Format: SENIAT national schema
• Encoding: UTF-8
• Digital Signature: Required

B. Document Types

C. Critical Data Fields

• RIF: Tax ID (10 digits)
• IVA: VAT (16% standard)
• Número Control: Control number

4. Business Model & Compliance

A. Workflow

1. RIF Registration: Obtain Venezuelan tax ID
2. Certificate: Acquire SENIAT digital certificate
3. XML Generation: Create schema-compliant document
4. Signing: Apply electronic signature
5. Submission: Send to SENIAT
6. Delivery: Send to buyer

B. Archiving

• Retention: 5 years
• Format: Original XML

5. Implementation Checklist

• RIF Registration: Obtain Venezuelan tax ID
• Digital Certificate: Acquire SENIAT certificate
• XML Engine: Build SENIAT schema generator
• Signature Integration: Implement signing
• SENIAT API: Connect to web services

6. Resources

• SENIAT Portal: Seniat.gob.ve