REPEAL OF DESIGNATION OF MANUFACTURERS, NONINDUSTRIAL PRODUCERS, AND IMPORTERS OF ALCOHOLIC DRINKS AS VAT COLLECTING AGENTS

Administrative Ruling No. SNAT/2022/000055, dated September 5, 2022, was published in Official Gazette No. 42.473 of September 29, 2022. Said Ruling repeals Administrative Ruling No. SNAT/2015/0018, dated February 24, 2015, published in Official Gazette No. 40.656 of May 8, 2015, which designated the manufacturers, nonindustrial producers, and importers of alcoholic drinks as Value Added Tax (VAT) Collecting Agents (Agentes de Percepción).

Following are the most important aspects of the repeal:

• The manufacturers, nonindustrial producers, and importers of alcoholic drinks must deposit the VAT collected before the repeal of Ruling No. SNAT/2015/0018 within the period of time established for filing the declaration of said tax, as appropriate.
• The vendors that have stock of alcoholic drinks for which the VAT has been collected must not include said tax amount in the invoices but up to the time when said stock is depleted.
• After the repeal, the manufacturers, nonindustrial producers, and importers of alcoholic drinks must declare and pay the VAT in accordance with the rules that govern this matter.

The Ruling became effective upon publication of the same in the Official Gazette of the Bolivarian Republic of Venezuela.

In order to access the Ruling, please click here.

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