The Superintendence of Tax Administration (SAT) will begin in June 2026 the first mandatory phase of eliminating the filling out of forms in Declaraguateas part of the migration process towards the Virtual Agency.
The change will first impact the large, medium and regional special taxpayers, who must submit several tax returns exclusively through the Virtual Agency.
The measure is part of the SAT’s tax modernization strategy, which seeks to centralize information, automate processes and strengthen real-time inspection.
First phase: large, medium and regional special taxpayers
The SAT confirmed that on June 2, 2026, it will be mandatory to use Virtual Agency for 6,438 special taxpayers.
In this stage the following will be included:
- Large Special Taxpayers
- Medium Special Taxpayers
- Regional Special Taxpayers
These taxpayers will no longer be able to use Declaraguate to fill out certain tax forms and must make their declarations from the Virtual Agency.
The obligation will apply from the declarations corresponding to May 2026.
Second phase: general VAT regime
The second stage will begin on September 1, 2026.
From that date, the exclusive use of the Virtual Agency will be extended to 310,499 taxpayers registered in the general VAT regime.
With this, the SAT will expand the new digital model to a much broader base of tax users.
Which regimes will not be affected
The tax authorities explained that the change will not apply to other regimes other than the special large, medium, regional and general VAT regime.
For these taxpayers, the current mechanisms remain in force as long as the SAT does not announce new provisions.
Among those excluded are:
- Small Taxpayer VAT Regime
- Small Taxpayer Electronic Regime
- Primary Special Regime (agricultural sector and crafts)
- Special Agricultural Regime (livestock, hydrobiological and beekeeping)
However, the SAT indicated that some taxpayers can also manage suggested returns from Virtual Agency or through the FEL App.
Forms that will leave Declaraguate
The SAT reported that five forms will be used only from the Virtual Agency, only for the affected regimes indicated in the first and second phases of this note:
- SAT-1311 ISR Optional Monthly
- SAT-1608 Solidarity Tax (ISO)
Currently, some forms can still be used in both Declaraguate and Agencia Virtual, but that possibility will gradually disappear.
Four tools that taxpayers should use
As part of the new digital scheme, the SAT also enabled different electronic tools to comply with tax obligations. For the regimes that must migrate from Declaraguata to a virtual Agency
- Web Holds: It will be the sole platform to issue certificates and declare VAT and ISR withholdings for invoices received.
- Electronic Inventory System: It will allow reporting stocks of goods available for sale, in accordance with the deadlines established in the Tax Code.
- Web Work Income Management: Starting in 2026, all Large, Medium and Regional Special Taxpayers must use the web version to report ISR withholdings to employees. The SAT indicated that this system will allow massive loading of data and immediate reconciliation with the SAT-1331 form.
- Integrated Verifier: It will be a mandatory tool to check if suppliers have omissions in VAT or ISR affiliation or appear as “not located”. The SAT explained that this validation will help avoid tax credit challenges.
Faster inspection
The tax specialist Oscar Chile Monroywho shared details Regarding this migration, he warned that one of the main changes will be the speed in the exchange of information.
With the integration of the electronic billingtax returns and movements associated with the NITthe SAT You will be able to detect inconsistencies practically in real time.
This will force taxpayers to constantly review their tax information and maintain more precise controls on their accounting records.