{"id":511,"date":"2026-01-06T18:52:18","date_gmt":"2026-01-06T22:52:18","guid":{"rendered":"https:\/\/www.moore-venezuela.com\/?p=511"},"modified":"2026-01-06T18:53:19","modified_gmt":"2026-01-06T22:53:19","slug":"exoneracion-de-iva-para-ventas-nacionales-del-plan-escolar-2025-2026","status":"publish","type":"post","link":"https:\/\/www.moore-venezuela.com\/en\/exoneracion-de-iva-para-ventas-nacionales-del-plan-escolar-2025-2026\/","title":{"rendered":"Exoneraci\u00f3n de IVA para ventas nacionales del Plan Escolar 2025 &#8211; 2026\u00a0"},"content":{"rendered":"<p>En la Gaceta Oficial\u00a0N\u00ba\u00a043.204 de fecha 02\/09\/2025, fue publicado el Decreto Presidencial\u00a0N\u00ba\u00a05.161\u00a0de fecha 02\/09\/2025\u00a0mediante el cual se exonera del pago del Impuesto al Valor Agregado en los t\u00e9rminos y condiciones previstos en este Decreto, a las operaciones de ventas nacionales de los bienes muebles corporales efectuadas dentro del \u201cPlan de Dotaci\u00f3n y Distribuci\u00f3n Escolar 2025-2026\u201d. <a href=\"https:\/\/www.moore-venezuela.com\/wp-content\/uploads\/sites\/15\/2025\/12\/g.o_43.204.pdf\"><strong>Ver aqu\u00ed los bienes.<\/strong>\u00a0<\/a><\/p>\n\n\n\n<p>Seg\u00fan el&nbsp;art\u00edculo 2,&nbsp;los contribuyentes que realicen ventas nacionales de los bienes muebles corporales se\u00f1alados en el art\u00edculo anterior, deber\u00e1n indicar en la factura la frase \u201cOperaci\u00f3n Exonerada\u201d, el n\u00famero, fecha y datos de&nbsp;<br>publicaci\u00f3n de este Decreto y el n\u00famero de la correspondiente orden de compra de bienes.&nbsp;<\/p>\n\n\n\n<p>A los fines del disfrute de la exoneraci\u00f3n prevista en el art\u00edculo 1\u00b0 de este Decreto, se deber\u00e1n convenir las operaciones de adquisici\u00f3n del bien con proveedores que hayan cumplido con sus obligaciones tributarias&nbsp;<br>nacionales, cuya administraci\u00f3n sea de la competencia del Servicio Nacional Integrado de Administraci\u00f3n Aduanera y Tributaria&nbsp;(art\u00edculo 3).&nbsp;<\/p>\n\n\n\n<p>El plazo m\u00e1ximo de duraci\u00f3n del beneficio de exoneraci\u00f3n establecido en este Decreto ser\u00e1 de un (1) a\u00f1o contado a partir de la fecha de su publicaci\u00f3n en la Gaceta Oficial de la Rep\u00fablica Bolivariana de Venezuela.&nbsp;<\/p>\n\n\n\n<p>Este Decreto&nbsp;entr\u00f3 en vigencia&nbsp;a partir de la fecha de su publicaci\u00f3n en la Gaceta Oficial de la Rep\u00fablica Bolivariana de Venezuela.&nbsp;<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>En la Gaceta Oficial\u00a0N\u00ba\u00a043.204 de fecha 02\/09\/2025, fue publicado el Decreto Presidencial\u00a0N\u00ba\u00a05.161\u00a0de fecha 02\/09\/2025\u00a0mediante el cual se exonera del pago del Impuesto al Valor Agregado en los t\u00e9rminos y condiciones previstos en este Decreto, a las operaciones de ventas nacionales de los bienes muebles corporales efectuadas dentro del \u201cPlan de Dotaci\u00f3n y Distribuci\u00f3n Escolar 2025-2026\u201d. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":512,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"location":[],"class_list":["post-511","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Exoneraci\u00f3n de IVA para ventas nacionales del Plan Escolar 2025 - 2026\u00a0 - MOORE Venezuela<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-venezuela.com\/en\/exoneracion-de-iva-para-ventas-nacionales-del-plan-escolar-2025-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exoneraci\u00f3n de IVA para ventas nacionales del Plan Escolar 2025 - 2026\u00a0 - MOORE Venezuela\" \/>\n<meta property=\"og:description\" content=\"En la Gaceta Oficial\u00a0N\u00ba\u00a043.204 de fecha 02\/09\/2025, fue publicado el Decreto Presidencial\u00a0N\u00ba\u00a05.161\u00a0de fecha 02\/09\/2025\u00a0mediante el cual se exonera del pago del Impuesto al Valor Agregado en los t\u00e9rminos y condiciones previstos en este Decreto, a las operaciones de ventas nacionales de los bienes muebles corporales efectuadas dentro del \u201cPlan de Dotaci\u00f3n y Distribuci\u00f3n Escolar 2025-2026\u201d. 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