Venezuelan VAT returns

VAT registered businesses must submit online returns on a monthly basis. Returns are due by the 15^th of the following month. Payments are due at the same time by online transfer. Cash payments are possible at banks.

VAT credits, where input VAT suffered exceeds that charged on sales in a return period, are generally carried forward to future periods. The exception is for regular exporters who have no, or limited, output VAT. They may seek a refund from Seniat.

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