10 changes that should be applied from May

From June 2, 2026taxpayers under special regimes must submit their tax returns exclusively through the SAT Virtual Agencyleaving behind the use of Declaraguate for various forms.

Although currently some forms can still be managed on both platforms, the Superintendence of Tax Administration (SAT) confirmed that the use of the traditional portal will be progressively eliminated during this year.

The change is part of tax modernization and seeks to integrate information in real time to facilitate fiscal controls and cross-checks.

Forms that will leave Declaraguate in June 2026

The SAT reported that five forms will be used only from the Virtual Agency:

• SAT-1311 Optional Monthly ISR Declaration Form

• SAT-1361 Quarterly ISR Declaration Form

• SAT-1411 Annual ISR Declaration Form

• SAT-2237 General VAT Declaration Form

• SAT-1608 Solidarity Tax Declaration Form (ISO)

Key dates of the Declaraguate migration to Virtual Agency

The transition to the new platform will be carried out in two stages:

• June 2, 2026: will be mandatory for 6,438 special taxpayers (large and medium).

• September 1, 2026: will apply to 310,499 taxpayers of the general VAT regime.

What to review before June 2

Beyond the change of platform, specialists recommend starting the adaptation from May to avoid problems at the close of the first mandatory period.

During a conversation with the expert Oscar Chile Monroythe main doubts and recommendations emerged.

1. Since when does the change really apply?

Chile Monroy clarified that the obligation comes into force on June 2, 2026but this does not mean that June will be declared from the Virtual Agency. What changes is that the statements corresponding to the month of May They must now be presented on that platform.

That is, June marks the beginning of the mandatory use of the system, although the forms that will be presented will be those of the May tax period.

2. Check if you already have the Virtual Agency active

One of the main risks is not having access enabled. Many companies and individuals have not yet completed the process.

The recommendation is to activate it as soon as possible, since since June several forms will only be available in that system.

3. Check if the SAT data matches your accounting

The new system will show suggested values ​​based on the information that the SAT already has, especially on:

If there are differences with internal records, the declaration may be submitted, but the system will generate alerts that could lead to subsequent reviews.

4. SAT suggestion does not replace the responsibility of the taxpayer

Chile Monroy insisted that the statements suggested or pre-filled by the SAT should not be automatically assumed to be correct. He explained that the system will show information based on the records that the tax administration already has, but it is up to the taxpayer to verify if these data really match their activity and what they can legally declare.

Whether the SAT suggestion is higher or lower, it does not mean that it is a higher guarantee. The greatest guarantee is constant review.

He warned that accepting the suggested values ​​without review does not guarantee that there will not subsequently be an inspection or a requirement. For this reason, he pointed out that the taxpayer must be completely sure of the information he presents, since the final responsibility for the declaration remains his and not the system’s.

5. Check the platform frequently

The specialist recommended reviewing the Virtual Agency daily or, at least, every week.

This will allow inconsistencies to be detected before the submission deadline, since the information will be updated almost in real time.

6. Don’t wait until the last day to declare

Submitting the declaration at the close of the deadline can generate complications if differences appear with the information recorded by the SAT.

The recommendation is to reach the end of the month with figures that are reconciled and supported by documentation.

7. Separate personal and business expenses

This point especially affects individual people who use the same NIT for business activities and personal expenses.

The SAT will consolidate all the information linked to the NIT, so personal invoices could reflect improper tax credits.

It is advisable to clearly separate business and personal purchases. In addition, from 2022, purchases greater than Q2,500 They cannot be issued as a final consumer.

8. Authorize your accountant properly

External accountants must have access to the Virtual Agency to review information and prepare statements.

The system allows you to assign specific permissions, delegated profiles and logs, without sharing total control of the account.

9. Keep accounting books up to date

The use of Virtual Agency does not replace existing obligations. Purchase and sales books remain mandatory and must be kept up to date.

10. Be careful if you declare without movement

Even those who file zero returns should review their records.

If there are services such as electricity, water or telephone associated with the NIT, the SAT could request clarifications for possible economic activity.

SAT will have greater oversight capacity

According to what was stated in the discussion, the new platform will allow inconsistencies to be detected almost immediately.

Previously, a review could take months or years. Now, the monitoring that will be carried out by the SAT It will be more agile, which is why experts recommend changing administrative habits and maintaining constant tax order.