The SRI introduced new requirements for commercial ground transportation operators, excluding taxis, under Resolution NAC-DGERCGC26-00000024. The rules centralize customer invoicing at the operator level, require members/shareholders to invoice only the operator, and impose new RUC, invoicing, tax, and deductibility obligations.
Key points
· Operators and members/shareholders must register or update their RUC and economic activity.
· Operators must issue invoices to customers; members/shareholders may invoice only the operator.
· Electronic invoices must include the vehicle license plate.
· Operators have 90 days to adapt their electronic invoicing systems.
· VAT and withholding rules apply under existing tax regulations.
· Transportation expenses are deductible only with invoices issued by authorized operators.
