Costa Rica: Electronic Invoicing Format 4.4 Mandatory as of September 2025
Starting September 1st, 2025, Costa Rica will mandate the use of electronic invoices version 4.4. [...]
Argentina: New Simple VAT system and simplification return submissions
The Customs and Revenue Collection Agency (ARCA) has implemented a new system called Simple VAT, [...]
Chile: tax sanctions classification reform
The enactment of the Tax Compliance Law (Law 21,713) has introduced numerous changes directly impacting [...]
Italy: key measures for private companies now in effect
Decree-Law No. 84 of June 17th, 2025, introduces a series of tax reforms that directly [...]
Dominican Republic: measures to increase state revenue
The Dominican Republic is currently undergoing an unprecedented economic transformation. The new government has set [...]
Nicaragua: new Foreign Investment Law
On February 24th, 2025, the Nicaraguan government published Law No. 1240, known as the ‘Foreign [...]
Panama: reforms on pension system
In March, Panama’s National Assembly approved Law 462, introducing significant changes to the country’s Social [...]
Peru: obligation to hire a social worker repealed
On June 14th, the Supreme Decree Nº 009-65-TR, a 1965 regulation mandating the employment of [...]
Spain: updates to the annual accounts filing models for fiscal year 2024
On June 3rd, 2025, new resolutions amending the official forms for filing annual accounts were [...]
Brazil: regulations and deadlines for electronic accounting records
The Escritura Contábil Digital (ECD) and Escritura Contábil Fiscal (ECF) are key ancillary obligations for [...]