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TRIARIUS

· Resolution

Changes to the 2026 ATS: codes 310, 332E and 3440

Resolutions NAC-DGERCGC26-00000009 and NAC-DGERCGC26-00000028 clarify how codes 310, 332E and 3440 of the Simplified Transactional Annex (ATS) are to be applied.

  • The ATS software was updated on 28 August 2026 to version 1.17.0 to reflect these criteria.
  • We recommend reviewing the configuration of accounting systems before the next filing.

TRIARIUS tax team. This newsletter is for information only and does not constitute advice on any specific case.

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