Americas

On 31 August 2026, Exempt Resolution No. 115 established the obligation to file Annual Sworn Statement No. 1966 for persons or entities that declared their activity is not subject to the obligation to register for tax activities under Article 68, paragraph 12 of the Tax Code. The resolution revokes specific clauses of Resolutions No. 99

On 31 August 2026, the SII issued Exempt Resolution No. 114 instructing the procedure for issuing donation certificates under Title VIII bis of Decree Law No. 3,063 (1979), managed through the Technical Secretariat’s donation portal. The resolution repeals Exempt Resolution No. 77 of 2022. The new rules streamline the certification process for donations eligible for

On 31 August 2026, Exempt Resolution No. 113 established the obligation to file Annual Sworn Statement No. 1965 for amounts received or accrued by digital content creators and digital content provider companies. This measure extends tax reporting to the growing creator economy, ensuring that income from platforms (e.g., YouTube, Twitch, Patreon) is captured for VAT

On 31 August 2026, Exempt Resolution No. 112 modified Exempt Resolution No. 107 of 2025 (which restructured Annual Sworn Statement 1922) and Exempt Resolution No. 112 of 2025 (which established Annual Sworn Statement 1962). The amendments adjust field definitions, add new line items for foreign-source income, and align the forms with the 2026 tax reform

On 31 August 2026, Exempt Resolution No. 111 authorized specific taxpayers to issue a single daily electronic sales and services ticket (boleta electrónica) consolidating all transactions for that day, under defined conditions. This simplification targets high-volume retailers (e.g., supermarkets, pharmacies) to reduce the operational burden of issuing individual tickets for each sale. Key Takeaways Eligibility