Newsletters
Regulatory changes, in brief
SRI resolutions, legislative reforms and compliance calendars, summarized by the TRIARIUS tax team.
Tax Code reform published in the Official Gazette: what changes
The Organic Law Amending the Tax Code has been in force since 19 October 2026 (Ninth Supplement to Official Gazette No. 392). It changes the time limits for administrative claims and extraordinary review appeals, notifications and enforced collection.
Tax Code reform: approval and partial veto
Approved on 6 October and partially vetoed on 13 October, only as regards the penalty for undeclared foreign assets. Updated: the law has now been published and is in force.
VAT and ISD removed on imports of power generation equipment
Announced on 5 October: no VAT (15%) or ISD (5%) on imports of hydroelectric generation and energy storage equipment. The implementing legal instrument is still pending.
Tax obligations for October 2026
Filing dates, third instalment of the payment on account on undistributed profits, and list of e-invoicing providers.
Inventory write-offs: Circular NAC-DGECCGC26-00000006
The SRI applies the Regulations to the LRTI (Internal Tax Regime Law) directly and withdraws its 2014 criterion on the sworn statement.
Reporting of withholdings and attachments in enforced collection: Resolution NAC-DGERCGC26-00000034
From 1 January 2027, financial institutions must report to the SRI the amounts withheld or attached in enforced collection proceedings.
Changes to the 2026 ATS: codes 310, 332E and 3440
Clarification of the use of codes 310, 332E and 3440, and ATS version 1.17.0.
Tax obligations for September 2026
This month’s deadlines, profit sharing paid to former employees and formal duties for commercial land transport.
Tax obligations for August 2026
This month’s deadlines and first instalment of the payment on account on undistributed profits.
Register of e-invoicing providers: Resolution NAC-DGERCGC26-00000027
Identification of the provider on electronic tax documents and register of invoicing system providers.
Payment on account on undistributed profits: Resolution NAC-DGERCGC26-00000026
Companies with undistributed profits at 31 July: a single instalment in August or three instalments through October.
Tax obligations for July 2026
This month’s deadlines according to the ninth digit of the RUC.
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These newsletters are for information only and do not constitute advice on any specific case.
