As of 6 November 2018, the National Integrated Service of Customs and Tax Administration modified the "Administrative Guidelines Establishing the Norms on Printers and Tax Machines for the Elaboration of Invoices and Other Documents."1 The fiscal machines comprise: fiscal register machines, fiscal sales points and fiscal printers.

The above mentioned Guidelines regulate the authorizations to be granted by the Tax Administration to individuals incorporated as cooperative societies and commercial companies domiciled in Venezuela to act as printers of invoices and other fiscal documents and to sell Fiscal Machines, and the requirements and technical standards that authorized printers and Fiscal Machines must comply with. The new Guidelines maintained the rules of the previous Guidelines, except for certain formal corrections and including these additional requirements for Fiscal Machines:

(a) The control program, which must be incorporated from the factory. The control program shall not allow the storage of negative values, nor the reduction or modification of sales accumulators or benefits of services and taxes, stored in the fiscal memory of the Machine or any other record that the Machine may need.

(b) A data capture and transmission device that complies with the specifications established by the Tax Administration in its fiscal portal (www.seniat.gob.ve).

(c) A communication port that complies with the specifications established by the Tax Administration in its fiscal portal.

People that own Fiscal Machines that do not comply with the new specifications must replace them before 31 December 2018, unless by this date the Fiscal Machines are no longer in use or the fiscal memory runs out. As of 31 December 2018, however, the Tax Administration had not established the specifications ordered by the Guidelines, so it is reasonable to submit that the replacement of the non-compliant Fiscal Machines can only occur once the Tax Administration sets them.