Monthly IVA return workflow for Venezuelan businesses and self-employed contributors. Covers Contribuyente Ordinario, Formal, and Especial (withholding agent) regimes, producing a completed Forma 30, reconciled Libros de Compras y Ventas, and documented IGTF separation for SENIAT Portal Fiscal submission.
Confirm the client's RIF number, Contribuyente type (Ordinario, Formal, or Especial), and — critically — verify the current IVA alicuota general against the latest Gaceta Oficial before any calculation begins. Venezuela's IVA rate has changed multiple times; proceeding without verification is a hard stop. Also confirm the current Bolivar Digital denomination and whether the client has any excedente credito fiscal carried forward from the prior period.
Compile all outgoing fiscal invoices (facturas) for the month. Classify each transaction as: taxable at the standard rate (16%), taxable at the reduced rate (8% if enacted), subject to the additional luxury rate, exported at 0%, or exempt (basic food, medicines, education, health, fuel, residential rent, public transport). Confirm each factura meets the Article 54 requirements: RIF, date, description, base imponible, IVA amount, total. Summarise totals that will flow to Forma 30 Lines 1–6.
Compile all incoming purchase invoices and identify the credito fiscal (input IVA) recoverable under each. Apply the blocked-input rules of Ley del IVA Article 33: no credit for passenger motor vehicles, entertainment expenses (restaurants, banquets), personal-use items, or any purchase lacking a valid factura. If the client makes both taxable and exempt supplies, calculate the prorrata recovery percentage (taxable sales ÷ total sales). Separate IGTF payments from IVA — they are a distinct tax and must not be credited or deducted as IVA.
Applicable only if the client is a designated Contribuyente Especial. Compile all bi-weekly withholding returns filed for the period (1st–15th filed by 20th; 16th–end of month filed by 5th of following month) under Providencia SNAT 2005-0056. Withhold 75% of IVA from suppliers with fiscal domicile, 100% from those without. Issue comprobantes de retención to each supplier. Reconcile retained amounts to Line 16 of Forma 30.
Transfer the Libro de Ventas and Libro de Compras summary totals to the Forma 30 return. Complete Lines 1–17: debito fiscal (Lines 1–6), credito fiscal (Lines 7–13), and the liquidación (Lines 14–17). Apply any excedente credito fiscal from the prior period on Line 15 and CE withholdings on Line 16. Determine whether a net IVA payment is due (Line 17 positive) or whether an excedente carries forward. Flag any period in which the IVA rate changed mid-month — transactions must use the rate in force at the time of each taxable event.
Log into the SENIAT Portal Fiscal (seniat.gob.ve) and submit the Forma 30 electronically. If a payment is due, process via the authorised banking system before the SENIAT filing deadline (determined by the last digit of the RIF per the SENIAT annual calendar). Document any portal downtime — if the SENIAT system is unavailable, record the unavailability contemporaneously and file as soon as the system is restored; penalties may be contested on force majeure grounds.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Venezuela accountant for review.