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On June 3, 2026, the President of the Republic issued Executive Decree No. 398, through which the Regulations for the Application of the Internal Tax Regime Law were amended.
The reform replaces Articles 279.1 through 279.4 and introduces a new Article 279.2.a, with the purpose of strengthening and modernizing the regulatory framework of the tax traceability system.
Key Points of the Reform
Expanded to Services: The traceability system is extended to the provision of services.
New digital components: Digital Security Components (CDS), are introduced alongside the existing Physical Security Components (CFS).
Application by designation: The SRI will determine, through a resolution of general applicability, the taxpayers required to implement these control mechanisms.
Inter-institutional coordination: The governing ministries in the areas of Telecommunications, Hydrocarbons, and Production, as well as SENAE, ARCOTEL, and ARCH, must issue secondary regulations.
Effective date: The Decree entered into force upon its publication in the Official Register.
Our team is available to advise you on the proper implementation of this new provision.
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This publication contains information of general interest and does not constitute legal opinion on specific issues. Any analysis will require legal advice from the Firm.