Starting 13 October 2026, the DGI initiated a targeted early intervention campaign directed at VAT-registered entities that commenced operations on or after 1 January 2025 and exhibit inconsistencies between sworn declarations (declaraciones juradas) and actual VAT payments remitted. The administration identified anomalies through cross-referencing electronic invoicing records (CFE) with monthly Form 2100 filings. Affected taxpayers receive formal communications via the DGI’s electronic notification system, granting a 20-business-day period to rectify omissions or errors without incurring late-payment interest or fines, provided the correction is completed within the window.
Key Takeaways
- Scope Limited to New Entrants: The program focuses exclusively on businesses in their first two fiscal years, recognizing that compliance failures often stem from unfamiliarity with monthly VAT mechanics rather than intentional evasion.
- Data-Driven Detection: The DGI’s analytics engine flags mismatches between issued e-invoices (CFE) and declared taxable bases, specifically targeting underreported output VAT and overclaimed input credits.
- Voluntary Disclosure Incentive: Taxpayers who self-correct within the notice period benefit from a 100% waiver of punitive interest and a 50% reduction in any applicable fines, encouraging proactive compliance.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement