Compliance
Compliance Checklist: Meeting Latin America’s New Electronic Filing & Penalties Landscape
Across LatAm, new rules are changing how and when records must be digital and penalties for non-compliance are being softened temporarily. Know what has shifted this season.
By NomadicTax Research Team • 5-8 min read • August 17, 2026
## Digital Filing Thresholds & Softened Penalties
- Peru’s **SUNAT** passed **Resolution 0125-2026/SUNAT**, allowing flexibility until **31 August 2026** for “SIRE” electronic registers for those who were already obligated by May or who get obligated starting June 2026. Penalties are waived for specific infractions during that grace period. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
- Argentina’s ARCA postponed certain electronic invoicing and contingency authorization rules until **1 August 2026**, under RG 5852/2026, giving more time to comply. ([biblioteca.afip.gob.ar](https://biblioteca.afip.gob.ar/search/query/norma.aspx?p=t%3ARAG%7Cn%3A5852%7Co%3A9%7Ca%3A2026%7Cf%3A28%2F05%2F2026&utm_source=openai))
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## Communication & Deadlines Updates
- In Mexico, the **SAT** declared that any submissions through the **Buzón Tributario** made between **20-31 July 2026** will be considered received on **3 August 2026**, due to recognized non-business (inhábil) days. ([wwwnp.sat.gob.mx](https://wwwnp.sat.gob.mx/minisitio/BuzonTributario/?utm_source=openai))
- In Colombia, **DIAN** under **Comunicado de Prensa No. 092 / 2026** adjusted tax deadlines for multiple obligations in July because the enactment of **Law 2578 of 2026** introduced a new national holiday. This affects filings like Income Tax, simple regime, VAT, retentions, etc. ([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-092-2026.aspx?utm_source=openai))
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## Risk Areas & Best Practices
- **Avoid missing grace-period cutoffs**: Once Peru’s 31 August deadline passes, penalties resume.
- **Clarify dates if using electronic portals**: Mexico’s Buzón Tributario in late July is a clear example of how physical or system-based timing can shift official deadlines.
- **Watch holiday laws**: Colombia’s new holiday materially shifted deadline fallbacks; many taxpayers missed the memo in past years.
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## Sample Compliance Timeline for Mid-Sized Firm Operating in Both Argentina & Peru
| Month | Argentina (Buenos Aires) | Peru (Lima) |
|---|---|---|
| End-July 2026 | Ensure invoices falling under new ARCA electronic invoicing/co-contingency rules are identified; internal process ready by 1 August. | Begin gathering records for required SIRE electronic record-keeping; if missing, take advantage of grace period until 31 August. |
| 05-15 August | Review whether use of CAEA contingency mode triggered; confirm CAEA or main module usage. | Ensure all electronic sales, purchase records for periods June–July are captured. |
| 01 September | Fully compliant with ARCA’s RG 5852/2026 changes; no more requests for contingency mode that aren’t timely’organisation. | Penalization exposure − kept minimal, if records fully regularized by end of August. |
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## Action Items for All Taxpayers in LatAm Right Now
- Review whether you’re subject to any new or postponed electronic invoicing or record-keeping obligations in your country.
- Identify whether you've been given a grace period, and mark firm internal dates to satisfy them.
- Check statutory deadlines especially around new holidays or non-business days (as occurred recently in Colombia and Mexico).
- Align your accounting or tax software with the official requirements (including specific forms, digital signatures, CAEA, SIRE etc.).
Persistence and attention right now will prevent heavy fines later.