The tax administration will apply new risk criteria aimed at identifying the avoidance of value-added tax (VAT) declaration and payment by businesses in some sectors.

The criteria will be based on several different elements, such as a high number of employees, purchases above the VAT limit, and turnover consistently declared at the limit of the threshold without exceeding it, and will be applied by the tax administration in certain sectors.

On the other hand, the procedure followed for VAT declaration is also expected to change.

Given that fiscalization, as the biggest reform implemented by the tax administration during the last years, fundamentally changed the way of invoicing, bringing invoicing and declaration to taxes in real-time, further work is now being done to consolidate the fiscalization process. Specifically, it is anticipated that a risk module will become operational only for this process and the development of Business Intelligent reports that will help in an easier and more efficient tracking of non-compliant entities concerning VAT obligations.

The tax administration has made it possible to prefill and automatically declare sales and purchase books and shortly aims to automatically prefill and declare VAT returns.

The pre-filing of the VAT declaration is expected to be done within the year 2026 and with this process, the cycle of automatic declaration from invoicing to the final VAT declaration is closed, thus making it possible for the tax administration to have the progress of the VAT declaration in real time for each taxpayer.