The hyperinflation that Venezuela suffers, and the collapse of the purchasing power of the bolívar soberano (successor of the bolívar fuerte, which was the successor in turn of the bolívar without qualification), have provoked a de facto dollarization of the economy. It is common for retail commercial transactions to be traded in foreign currency, in particular, in U.S. dollars. In this context, several news portals have circulated the alleged news that the Venezuelan Tax Administration (SENIAT) would have admitted or authorized the issuance of invoices in foreign currency.

In this context, some companies have raised the possibility of issuing invoices in foreign currency, as if it were a novel situation. In this respect, it is worth highlighting the following...