Declaraguate evoluciona: aprende a presentar tus formularios desde Agencia Virtual

Main ideas and lessons conveyed

• Purpose of the session (SAT – VAT taxpayers):

  • The Superintendency of Tax Administration (SAT) is training VAT taxpayers on how “Claraguate” evolves into using the Virtual Agency (“Agencia Virtual”) to submit tax forms.
  • The session explains what changes, what forms shift, and how to submit/consult forms digitally.

• Key transition concept: Claraguate vs. Virtual Agency

  • Claraguate: described as a public portal access method (e.g., NIT + period; sometimes test access).
  • Virtual Agency: described as a private, authenticated domain requiring password + NIT.
  • The Virtual Agency provides more automation:
    • Forms are proposed with pre-filled data.
    • Data relies on information from SAT systems, reducing manual entry errors.

• Why forms move to the Virtual Agency

  • To strengthen modernization of tax administration and support voluntary, collaborative participation.
  • Forms in the Virtual Agency are generated from available system integrations, improving validation and consistency with taxpayer records.

• Importance of automation + integrations

  • Virtual Agency forms use data from multiple systems, notably including:
    • FEL (sales and purchases origin)
    • withholdings information
    • RTU / taxpayer classification & economic activity
    • Other SAT data sources (the speaker mentions additional inputs as relevant)
  • Because tax credits depend on correct taxpayer affiliation/economic activity, taxpayers must ensure their RTU data is updated—otherwise credits may not apply.

• Access segmentation and availability

  • Claraguate: described as a broader catalog with less segmentation by affiliation.
  • Virtual Agency: forms are segmented by taxpayer affiliation/regime, so you may only see certain forms.

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Instructions / process steps (detailed)

A) Before submitting forms: update and prepare data

• Ensure your RTU / taxpayer affiliation and economic activities are correct and up to date.
• Keep your accounting records and auxiliary books current because:
  • Virtual forms are pre-filled, but you remain responsible for verifying and validating correctness.
• If you changed activities (example given: services only → now also selling goods):
  • Update economic activity so VAT credit application matches the correct activity.

B) Submit required forms from the Virtual Agency (not Claraguate)

• The Virtual Agency will become mandatory for specific VAT-related forms starting the stated dates (see “Dates and forms” below).
• When generating a form in the Virtual Agency:
  • The system auto-suggests the tax period (based on what you should declare next).
  • You may be able to select the correct pending period if prior ones were not declared.

C) Delegation of permissions (core methodology)

Used so you do not share your Virtual Agency password with a collaborator/accountant, while still allowing them to prepare/consult/submit on your behalf.

High-level rules

• You, the taxpayer, delegate roles/permissions to a trusted collaborator (accountant, employee, provider).
• The collaborator must have their own Virtual Agency account.
• Delegation is scoped by:
  • collaborator or role
  • start date + end date
  • actions allowed (e.g., generate/submit vs consult only)

Step-by-step: taxpayer delegating permissions

1. Log in to Virtual Agency with your NIT + password.
2. In the account management area (near your name and NIT at the top right):
   • Click the inverted triangle to open administration options.
3. Go to “administration of permits” / delegated permissions management.
4. Choose how to delegate:
   • By collaborator:
     • Enter collaborator’s tax ID (NIT).
     • System shows collaborator’s name (if data is correct).
     • Collaborator must have updated/ratified information to receive delegation.
   • By role:
     • Assign a predefined role describing what the collaborator can do.
5. Select the role/action (speaker highlighted examples):
   • Role that allows preparing/validating/freezing/paying forms (generate-capable role).
   • Role that allows consultation only (read/verify status).
6. Set the validity period:
   • Provide start and end dates.
   • You can remove or change roles at any time.
   • After the end date, collaborator access ends unless extended.
7. After delegation:
   • It shows as assigned but not accepted until the collaborator accepts it.

Step-by-step: collaborator accepting permissions

1. Collaborator logs in to their Virtual Agency account (NIT + password).
2. Go to Taxpayer Services → SAT mailbox:
   • Find notifications about delegated roles.
3. In role management:
   • Accept or reject the role.
4. If rejected:
   • taxpayer receives notification,
   • collaborator cannot perform queries/actions for that taxpayer.
5. After acceptance:
   • collaborator can use delegated permissions to generate or consult forms.

Step-by-step: collaborator using delegated permissions

• Collaborator selects delegated permissions in Virtual Agency.
• Chooses the relevant tax ID/client under delegated access.
• Proceeds to:
  • generate the specific form, or
  • consult forms depending on the role granted.

D) Creating vs rectifying forms (VAT example)

• When generating a form for a period:
  • If a form already exists in “preparation” status, you may:
    • verify the existing one, or
    • choose “create new form” to restart.
• For rectification of a submitted form:
  • The system pre-fills relevant original form data (example described: rectification pre-fills item 10 onward).
  • You correct values and validate accordingly.

E) Consulting forms generated in Virtual Agency

• Forms created from the Virtual Agency must be consulted in the Virtual Agency path, not in Claraguate tax-services consultation.
• Consultation options include:
  • By tax period
  • By date range of submission
  • By form number (fastest)
• Consultation displays status (examples mentioned):
  • preparation, validated, frozen, submitted, and payment-relevant states.
• Export/download options mentioned:
  • ZIP, PDF, Excel

F) Understanding automated validations/alerts (VAT SAT 2237)

• The Virtual Agency may show alerts based on system-integrated data mismatches, such as:
  • totals inconsistent with system records (often because system data may lag “today” vs. “previous day”)
  • discrepancies related to FEL records vs entered totals
  • export/transfer vs local operation discrepancies
  • tax credit base comparisons
• Speaker’s guidance:
  • Review accounting records and integrations.
  • If suggested values seem wrong, verify whether the underlying invoices/records were:
    • cancelled,
    • delayed to a later period, or
    • otherwise corrected.

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Dates and specific forms mentioned

Forms becoming available only through Virtual Agency

• Starting September 1, 2026, taxpayers must use Virtual Agency for:
  • General VAT
    • SAT 2237
  • Quarterly SR
    • SAT 1361 (quarterly)
    • SAT ISO 1608
  • Monthly optional regime
    • SAT 1311
  • Annual sworn statement
    • SA 1411

Availability previously

• Forms were available since January 1, 2025.

Other notes on earlier obligations

• The speaker mentions some categories (e.g., special, large, medium, regional taxpayers) had obligations starting June 2, already integrated/warned earlier.

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Roles in the session (speakers/sources)

• Antonio Hernández — moderator for the session.
• Kelly Herrera — professional in SAT (Taxpayer Services / Tax Culture and Training), main presenter.
• Edix — colleague who reads questions and manages the Q&A segment.
• Miguel Hernández — asked about withholdings timing/early submission.
• Carmen Virginia — asked about how taxpayers are classified.
• Marco Castillo — asked whether the requirement is mandatory for everyone (small taxpayers exception implied).
• Lib office (name fragment) — asked about delegation maximum time.
• Celeste — asked whether delegation is still required even with an accountant already registered.
• Luis Perez — asked how collaborators access (entering with delegated permissions).
• Odin Giovanni — asked whether exempt entities (e.g., evangelical churches) are included.
• Alberto — asked about imports and what VAT fields show.
• Manuel Alejandro — asked whether delegation is necessary if the taxpayer fully trusts their accountant (password not recommended).
• Michelle — asked whether a “form to create the project” is still available (noted as currently on SAT portal; discussed ISR/IRC context).
• Irlanda Mejía — reported missing quarterly ISO form in Virtual Agency due to affiliation specifics; asked what to do.
• Cható Rojas — asked about correcting invoicing when services were issued as goods.
• Jorge Salazar — asked whether small taxpayers can submit via Virtual Agency.
• Dania Arriaga — asked about savings/credit cooperatives data generation and form fields.
• Irma Caballero — asked about withholdings not yet paid and validation inclusion.
• Nancy — asked about expenses (stationery/internet/telephone) generating tax credit.
• David Mejía — asked about currency exchange rates for dollar invoicing in ISR/IVA forms.

Institutional sources referenced

• SAT (Superintendencia de Administración Tributaria) and its Taxpayer Services / Tax Culture and Taxpayer Training department.
• Systems/integrations referenced: FEL, RTU, and other SAT forms (examples mentioned include SAT 2340, plus various form codes).