SRI Extends Commercial Transport Compliance To December 31

Implementation window extended

The Internal Revenue Service extended the deadline for commercial transport taxpayers to update their RUC and adapt electronic invoicing. The new deadline is December 31, 2026, and the extension excludes taxis.

The change is contained in Resolution NAC-DGERCGC26-00000028, signed on July 31, 2026. Covered modes include heavy cargo, light cargo, school and institutional transport, tourism, mixed transport, and alternative transport.

By December 31, covered taxpayers must update the activity recorded in the RUC and make the necessary changes to include the vehicle's license-plate field on electronic invoices. From January 1, 2027, the SRI will update the activity in the RUC ex officio for taxpayers that have not made the change.

The resolution also preserves a temporary invoicing framework for operators, partners, and shareholders implementing the rules. Values invoiced through those issuance points must be declared as taxable income when applicable.

Operating impact

The extension reduces immediate deadline pressure, but it does not remove the systems work. Commercial transport operators need to align the RUC, invoice software, vehicle data, and tax reporting. The change is particularly relevant where an operator's activity, vehicle ownership, and invoice-issuance point are not already aligned.

The key implementation watch items are the RUC activity update, the plate field, the taxable-income treatment of invoiced values, and the January 2027 ex-officio update for non-compliant taxpayers.