Regulatory Analysis
On 7 May 2026, the Portuguese Council of Ministers approved a draft Decree-Law setting out a new organic law for the National Institute of Medical Emergency (INEM). According to a government source cited by the newspaper Público, the draft would raise the levy charged on Life, Health, Accident and Motor insurance premiums from 2.5% to […]
Recently, Governor Lee signed House Bill 2186 which permits counties with a metropolitan government to vote on lowering or exempting local sales tax on food and food ingredients. Any change to the tax will take effect on the first calendar day of the month occurring 60 days after notice is provided to the Department of […]
Chile issues Resolution 69, introducing a registration and VAT payment regime for foreign online betting platforms. Non-resident providers must register, report, and pay VAT—including retroactive liabilities of up to 36 periods—via the Digital VAT system (F129).
The authority through RNC Notice: 401-50625-4 exceptionally extends the deadline for the implementation of electronic invoicing to taxpayers identified as Small, Micro and unclassified to November 15, 2026. https://dgii.gov.do/publicacionesOficiales/avisosInformativos/Documents/2026/06-26.pdf
The authority through RNC Notice: 401-50625-4 exceptionally extends the deadline for the implementation of electronic invoicing to taxpayers identified as Small, Micro and unclassified to November 15, 2026. More info here.
Chile’s tax authority has delayed the implementation of new requirements for dispatch guides and invoices used in the transfer of goods. On April 10, the Servicio de Impuestos Internos (SII) published Exempt Resolution No. 52, officially postponing the effective date of these additional requirements. Originally expected to take effect earlier, the new compliance deadline is […]
The Instructions have been published to guide taxpayers on electronic invoicing contingency procedures, including the reasons for requesting contingency status, the methods for initiating and concluding such status, and the steps required to review the history of submitted requests.
Through Resolution No. 000392-2025/SUNAT, the use of the SIRE is postponed only to taxpayers who meet the following criteria: They are classified as main taxpayers as of December 31, 2024; Their net income for the taxable year 2024 is greater than $3,500,000.00 USD aprox. They are required to keep the Sales and Income Register and […]
The following documents have been updated: Complement Standard Complement Catalogs (XLS) Error matrix Filling instructions This documentation was published on the SAT Internet Portal on Wednesday, December 31, 2025, entering into force on Thursday, January 1, 2026. Portal de Trámites y Servicios del SAT
The Chilean Tax Authority announced that sequences of type “B” non-electronic tax receipts assigned to taxpayers classified as Grand Nationals will expire on December 31, 2025. From that date forward, non-electronic tax receipts may only be used in contingency situations. Consequently, taxpayers classified as Large Nationals must exclusively issue electronic invoices, using sequences of electronic […]
Resolution 154 establishes additional requirements for invoices and dispatch guides (e- transport documents) that cover the transfer of movable tangible property subject to VAT, in order to improve traceability and tax control starting May 1st, 2026. New requirements: Origin and destination information Transport identification Description of goods Classification of the transfer The resolution also establishes […]
The Law No. 21713, which establishes rules to ensure compliance with tax obligations within the Pact for Economic Growth, Social Progress, and Fiscal Responsibility, published in 2024, made some modifications to the Value Added Tax Law. Among these modifications, the sale of movable goods through intermediary platforms or digital commerce located abroad by final consumers […]
As of September 1, 2025, the Withholding in the source Form, related with the Income tax which must be completed by the Withholding Agents, will automatically include the data of the electronic receipts issued for this purpose. In this way, Ecuador adds one more declaration with pre-filled information. https://www.sri.gob.ec/web/intersri/home
Through Resolution 1421/2025, issued on August 28, 2025, the authority established that Certificates of Contingency issued as of October 2, 2025, the term for the use of pre-printed documentation will be 2 years from the issuance of the certificate. The 5-year term is retained for those issued prior to that date. The Contingency is understood […]
The tax authority published a document on June 30 that aims to clearly and systematically present the steps taxpayers must follow during the certification process. It details each stage required for the proper implementation of electronic invoicing in accordance with current regulations.
Resolution No. 000032-2025-SUNAT/700000 issued by SUNAT extends the application of its discretionary power not to impose sanctions through December 2025. This extension applies to the reporting periods of July, August, September, October, November, and December 2025, and is intended to support ongoing inductive efforts that encourage proper submission of: RVIE – Electronic Sales and Income […]
Through Resolution No. NAC-DGERCG25-00000014, the SRI establishes the procedures and mechanisms for the cancellation of electronic receipts. The resolution specifies that electronic documents—including sales receipts, retention certificates, and other related documents—may be cancelled up to the 10th day of the month following their issuance. After this deadline, cancellations can only be processed through the issuance […]
The DGII informed taxpayers identified as large local and medium-sized Taxpayers whose deadline for the implementation of the Electronic Invoice was May fifteen (15), 2025, that an exceptional extension has been granted for a period of 6 months. With this general extension, the original deadline of May 15, 2025 (deadline provided for in Law 32-23 […]