Introduction
Latin America’s tax systems are increasingly digital, and authorities are cracking down on compliance of filings, books, and record-keeping. These are the essentials to stay compliant across Mexico, Argentina, Chile, Colombia, and Peru.
Electronic Books and Registries
- Peru: Important change under Resolución de Superintendencia N° 0125-2026/SUNAT/RSNATI—principal taxpayers (ingresos netos > 2,300 UIT) were supposed to use Sistema Integrado de Registros Electrónicos (SIRE). SUNAT has extended discretion for infractions covering June and July 2026, allowing taxpayers to subsanear (fix) without sanctions until August 31, 2026. (cpe.sunat.gob.pe)
- Chile: Platforms must report online sellers’ payments; first semianual reports due end of August 2026, including sales and payments from October–December 2025 and Jan–June 2026. Failure means platform could be held responsible for VAT, and sellers missing obligations. (sii.cl)
Deadlines & Extensions (Argentina Highlight)
- AFIP issued Resolución General 5876/2026, extending the deadline for individuals (personas humanas) and successions to file Ganancias 2025 until August 27, 2026. It also deferred the first anticipo (prepayment) for 2026 to September, by CUIT series. (servicioscf.afip.gob.ar)
Miscelánea Fiscal Mexico & Buzón Tributario Windows
- In Mexico, via Buzón Tributario, any trámite, promoción, solicitud o aclaración presented between July 20–31, 2026 in this channel will be considered received August 3, 2026 due to non-business days. This affects deadlines around the end of July. (wwwnp.sat.gob.mx)
- Also, key elements of tax forms and security codes (e.g. Anexo 26 codigos de seguridad en cajetillas de cigarros) under Resolución Miscelánea Fiscal RMF 2026 have changes effective August 1, 2026. (sat.gob.mx)
Practical Steps to Compliance
- Mark the new deadlines. Argentina: August 27 for Ganancias 2025; Mexico: August dates in Buzón Tributario; Peru: August 31 for rectification of SIRE related infractions.
- Evaluate whether electronic systems like SIRE or digital platform reporting apply to you. If bulk of income is platform-based, double-check platform’s reporting to avoid liability.
- Check CUIT / RUT / RFC series—many deadlines slide by taxpayer identifier.
- Use grace periods and extensions effectively, but don’t assume they’ll be renewed—build compliance into your calendar.
Common Penalty Risks & Avoidance
- Delays in filing or payment: fixed fines or interest charged daily.
- Use of informal or cash-only systems without formal receipt issuance.
- Unreported income from digital platforms or foreign sources when taxable under residency rules.
- Incomplete electronic records or failure to migrate to mandated systems (e.g. SIRE in Peru, Libro IVA Digital in Argentina).
Conclusion
Compliance in Latin America is shaped by evolving digital systems and frequent regulatory updates. To stay clear of penalties, stay informed about extensions and rule changes, formalize your record-keeping, and use grace periods while stepping up compliance infrastructure.