On 30 September 2026, the SII published Resolution Exenta No. 134, authorizing the use of an air courier guide (guía aérea courier) as a valid substitute for the traditional dispatch guide (guía de despacho) in import operations. This measure, issued by the Audit Subdirectorate, aims to simplify customs and VAT documentation for low-value, time-sensitive shipments handled by international courier companies. The change aligns with modern e-commerce logistics and reduces administrative burden for importers and courier operators.
Key Takeaways
- Document Simplification: Taxpayers importing goods via courier can now present the air courier guide instead of the conventional dispatch guide, cutting paperwork and accelerating customs clearance.
- VAT Compliance Alignment: The resolution ensures that the alternative document meets all VAT credit requirements, provided it contains the mandatory data fields prescribed by the SII.
- Operational Efficiency: Courier companies and importers should update their internal systems and training to recognize the new document equivalence, ensuring seamless VAT reporting on import transactions.
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