Tax obligations for October 2026
This month’s tax compliance calendar and developments to consider.
- Friday 9 October is a national holiday. Special taxpayers file and pay by Monday 12 October; all others between 12 and 28 October, according to the ninth digit of their RUC (taxpayer number).
- A VAT return is deemed filed only when it is filed and paid in the same transaction (Resolution NAC-DGERCGC26-00000016).
- Version 1.19.0 of the ATS (simplified transactional annex) has applied since 23 September.
- Companies that deferred the payment on account on undistributed profits pay the third and final instalment in October (Resolution NAC-DGERCGC26-00000026).
- From October, the SRI publishes the list of e-invoicing system providers: you should check that your provider’s RUC appears on it (Resolution NAC-DGERCGC26-00000027).
- Non-profit social organizations must submit the updated certificate from the Unified Information System for Non-Profit Social Organizations (OSSFL) to register or update their RUC (Resolution NAC-DGERCGC26-00000037).
TRIARIUS tax team. This newsletter is for information only and does not constitute advice on any specific case.
