Through Resolution No. NAC-DGERCGC26-00000016 issued on April 15, 2026, the Internal Revenue Service (SRI) established the obligation that VAT filing and payment must be performed jointly, by the respective deadline, in order to be considered fulfilled. The following are relevant elements in this regard:

• If the VAT return is filed and the full payment is not made on time, such return will be considered as not filed, even if partial payments are made using dematerialized credit notes.
• As a consequence of the above, even if the return were filed within the deadline, if the tax payment is made after the return's expiration date due to facts attributable to the taxpayer, the taxpayer must re-file the return, including fines and interest according to current regulations.
• This provision does not apply to taxpayers classified as exporters of goods and direct suppliers of exporters of goods, who are listed in the Registry of Exporters and Suppliers of Exporters of the SRI's VAT Refund System with the "Active" status. This exception will remain until the SRI updates its systems.
• It should be noted that payments made through the Multiple Payment Form (Form 106) do not replace the filing and payment of tax returns; therefore, they do not constitute a tax return. The aforementioned provisions shall be applicable to VAT returns as of June 1, 2026.