The Superintendence of Tax Administration (SAT) continues with the process of gradual migration of forms Declaraguate towards the Virtual Agency, as part of its digital modernization strategy.
The process began in 2023 with the migration of the form SAT-2241 of the VAT Electronic Regime for Small Taxpayersmarking the beginning of the transition towards more secure and automated platforms.
Currently, several forms are still available in both Declaraguate as in the Virtual Agency. However, the tax administration confirmed that the use of the traditional portal will be progressively eliminated.
In this context, five forms will no longer be available in Declareguate during 2026 and will be managed exclusively from the Virtual Agency (App FEL).
The five forms that Declaraguate will leave in 2026
The SAT detailed that the following Forms will be mandatory only in the Virtual Agency starting this year:
- SAT-1311 ISR Optional Monthly
- SAT-1361 Quarterly ISR
- SAT-1608 Solidarity Tax (ISO)
Key migration dates
Elimination of filling in Declaraguate It will be carried out in two phases:
- June 2, 2026: The use of the Virtual Agency for 6,438 special taxpayers (large and medium).
- September 1, 2026: The obligation will extend to 310,499 taxpayers of the general VAT regime.
On April 16, Free press held a conversation with the tax specialist Oscar Chile Monroyfrom the firm MGI, Chile Monroy y Asociados, who explained the main changes and answered subscribers’ questions about this transition.
RELATED READINGS
Five points that special taxpayers, large and small, should know
The specialist detailed five key aspects for special, large and medium taxpayers, who make up the first phase of migration:
1. May declarations must be submitted in the Virtual Agency
From June 2, 2026these taxpayers will be required to submit their returns through the Virtual Agencywhich implies that the declaration corresponding to the month of May will be the first under this new system.
Óscar Chile Monroy clarified that it is not about the June declarations, but rather the entry into force of the obligation. From that date, it will no longer be possible to use Declaraguate for these forms.
In addition, he recommended preparing in advance, familiarizing yourself with the platform and reviewing the information before declaring, since the system incorporates suggested data and validation mechanisms that require greater precision.
2. Pre-fill statements or suggested statement
One of the most relevant changes is the implementation of the declaration prefillthrough which the SAT will propose values based on the information available for each taxpayer.
As explained Chile Monroythis system will begin in 2026 with data suggested in:
- VAT on sales, services provided and tax debit
- ISR of the simplified optional regime
- Small taxpayer VAT
This means that the taxpayer will no longer start from a blank declaration, but from a proposal built with electronic billing information, purchases, imports and other records linked to the NIT.
Practical example with VAT
Upon entering the Virtual Agency from the SAT, The system will automatically display:
- The name of the taxpayer
- In the future, suggested sales and tax debit values
For example, if the SAT suggests sales for Q1.5 million and the taxpayer declares Q900 thousandthe system will generate a inconsistency alert.
Alerts, but not blocks
The expert clarified that these alerts will not prevent the filing of the declaration. However, the differences will be recorded and could lead to subsequent requirements by the SAT.
In that sense, prefilling will function more as a control tool than as a simple technological facility.
3. A system that automatically crosses information
Chile Monroy explained that the axis of the new model is the Tax Identification Number (NIT)since it centralizes all taxpayer information.
Invoices, purchases, sales, imports and other movements will be linked automatically, which will allow the SAT to consolidate data and compare them in real time. This will make it easier to detect inconsistencies more quickly.
The most important change: real-time monitoring
The specialist summarized the transformation in a change in inspection times:
- Previously, revisions could occur months or even years later.
- Now, inconsistencies can be detected almost immediately.
This new scheme forces taxpayers to be more rigorous in their records, due to the speed in validating the information.
4. Periodic review will be key in Virtual Agency
Another of the main changes is the need to carry out a constant review of tax information.
Because the SAT updates the data practically in real time, taxpayers will be able to verify how their operations are recorded. Therefore, it is recommended not to wait until the end of the month to review sales, purchases and tax credits.
The specialist warned that leaving this process until the last day increases the risk of errors, since there will be no room to analyze differences or justify variations.
“Just as we review a bank account every day, now we must review our tax information,” he exemplified.
5. Accountant access will be key to avoid errors
Finally, Chile Monroy highlighted the importance of taxpayers allowing their accountants to access the Virtual Agency.
He explained that, with the new system, the accountant needs to directly verify the information recorded by the SAT, since working only with data provided by the client can generate inconsistencies.
To do this, he recommended using tools such as profiles, delegated permissions and logs, which allow controlled access to be granted without compromising security.
He also stressed the importance of closer communication between taxpayer and accountant, especially to differentiate personal and business expenses.
The specialist concluded that facilitating access to the accountant is not only a good practice, but a necessary measure to avoid errors and possible requirements in the new inspection model.