Werner Ovalle, Superintendent of Tax Administration, explained that this measure will be implemented in compliance with Law 31-2024, which contains the Law for the Integration of the Primary and Agricultural Productive Sector.
The aforementioned standard not only creates these two new regimes, but also introduces several reforms to the Tax Code. Among these, the Faculty is established for the SAT to suspend ex officio the VAT affiliation of the taxpayer that reports its statement with zero value for 12 consecutive months.
The SAT decided to implement the measure 12 months after the entry into force of the law, that is, as of April 2026, when one year of its validity is completed, which began on April 9, 2025. In this period the procedure will be announced, Ovalle added.
According to the Superintendent, in 2024 around 590 thousand taxpayers were deactivated for being omissos. Now the application of this new provision will begin, and institutional strategies will be developed to inform that segment of taxpayers.
In a radial program of the SAT, Mildred Castañeda and Álvaro Izaguirre, of the Taxpayer Attendance, explained that Decree 31-2024 reformed the Tax Code and granted new powers to the entity to make verifications.
With the entry into force of the decree, a limit is established: when a taxpayer present consecutively 12 statements with zero value, although it has not billed or carried out income -generating activities, the SAT may suspend ex officio its affiliation to VAT.
They also warned that, when such affiliation is suspended, taxpayers will not be able to issue invoices until they solve their situation.
Presenting statements has become more accessible, but also requires greater responsibility. It is not enough to submit a statement at zero to comply, if behind it there are omissions, inactivity or lack of update in the Unified Tax Registry (RTU).
Subscriber content
Some scenarios for which it is declared at zero can be: that the taxpayer was practiced withholding for the total tax that he had to pay; that was on vacation and did not generate income; or that did not obtain income due to low sales. There are also cases in which the taxpayer has a business and accesses a work opportunity in a dependency relationship, so it stops billing.
However, if economic activities are no longer carried out, the most recommended is the cessation of activities, which can be carried out at the request of the taxpayer, indicating to the SAT that will no longer continue with the economic activities in which it was registered.
In cases where it is declared in zero despite having received income, it is incurred in omission and tax infractions for not reporting or paying the corresponding taxes.