The DGI issued a procedural guide on 15 October 2026 detailing the mandatory registration process for opening a new branch or annex (local). This formal notification must be submitted to the Tax Administration prior to commencing economic activity at the new location. The guide outlines the required information, digital submission steps, and the legal basis in the Tax Code.
Key Takeaways
- Pre-Activity Requirement: Registration is a prerequisite before initiating any commercial activity at the new premises; late filing may incur penalties.
- Unified Digital Process: The procedure is completed online via the DGI portal, linking the new location to the taxpayer’s existing RUT.
- Multiple Location Management: The guide addresses scenarios where a taxpayer operates multiple branches, ensuring each has a distinct tax registration.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement