STEP 4
Tax registration & taxes
Once the entity is created and registered with the Commercial Registry, we handle tax registration with the Ministry of Finance. This includes VAT registration, issuance of the Taxpayer Registration Number (NRC), authorization to issue tax documents, and the definition of the applicable regime and obligations.
We do not assume standard obligations. The applicable tax structure depends on the economic activity, expected operational volume, the nature of payments (resident or non-resident, related or independent), and any special regimes that may apply. Incorrect initial tax classification translates into penalties, surcharges, and interest that are entirely avoidable.
We do not assume standard obligations. The applicable tax structure depends on the economic activity, expected operational volume, the nature of payments (resident or non-resident, related or independent), and any special regimes that may apply. Incorrect initial tax classification translates into penalties, surcharges, and interest that are entirely avoidable.
Main taxes and rates
VAT · 13%
Value Added Tax on the transfer of goods and rendering of services.
Corporate Income Tax · 30% / 25%
30% general rate; 25% for annual taxable income equal to or below USD 150,000.
Advance payment · 1.75%
Monthly advance payment against Income Tax, on gross income.
Income tax withholdings
Applied to salaries, professional services, payments to non-residents, dividends, and other items as applicable.
Electronic invoicing — DTE
Enrollment in the Ministry of Finance's Electronic Tax Document (DTE) Transmission System is a mandatory step of tax registration. Without DTE, the company cannot validly issue invoices, tax credit vouchers, or any other tax documents that support its operations.
What we manage:
- Application to be authorized as a DTE issuer before the Ministry of Finance.
- Processing of the electronic certificate (electronic signature) for the legal representative.
- Definition of the DTE types applicable to the activity: Consumer Invoice, Tax Credit Voucher, Shipping Note, Credit Note, Debit Note, Withholding Voucher, Settlement Voucher, Export Invoice, Excluded-Subject Invoice, and Donation Voucher.
- Implementation or integration of the invoicing system (in-house or certified vendor) with the Ministry of Finance platform.
- Testing in the sandbox environment and go-live.
- Training the client's team on issuance, cancellation, contingency, and storage of DTEs.
Ongoing compliance:
- Mandatory electronic issuance of all tax documents.
- Retention of DTEs and their receipt seal during the legal tax prescription period.
- Contingency procedures when the Ministry of Finance platform is unavailable.
Tax registration & taxes
After the entity is created, we complete tax registration and define the actual obligations based on your activity. We don't assume standard obligations: we review activity, volume, payment types, and special regimes to prevent exposure.
DTE highlights:
- Obligation: electronic invoicing is required of all taxpayers in phases defined by the Ministry of Finance; new taxpayers are incorporated from registration.
- Activation times: obtaining the electronic certificate, sandbox testing, and go-live usually take several weeks, so it is planned in parallel with tax registration.
- Invoicing system: may be in-house or from a Ministry of Finance-certified vendor; in both cases it must comply with the required JSON format and electronic signatures.
- Contingency: the Ministry of Finance defines the procedure when its platform is unavailable (contingency issuance and subsequent transmission).
- Penalties: issuing documents outside the DTE system when required, or failing to transmit or transmitting late, results in tax fines.
Tax compliance calendar
We organize the obligations by frequency so that the calendar is clear from day 1.
1Monthly obligations
Monthly compliance:
- VAT return and payment (F-07): within the first 10 business days of the following month.
- Income tax advance payment (F-14): within the first 10 business days of the following month.
- Monthly income tax withholding return (F-14): within the first 10 business days of the following month (salaries, services, non-residents, dividends).
- Monthly report of VAT Withholding, Perception and Advance Payment subjects (F-930), when applicable.
- VAT annexes: purchase ledger and sales to taxpayers and to final consumers (monthly supporting records).
- Non-exhaustive list: applicable obligations depend on the activity or industry and on the taxpayer's size or classification; we confirm them based on your case.
2Semi-annual obligations
Semi-annual compliance:
- Semi-annual Report of Suppliers, Customers, Creditors and Debtors (F-987).
- Semi-annual Opinion under the International Services Law (F-455).
- Semi-annual physical inventory report for taxpayers required to keep inventory controls (when applicable to the activity and level of operations).
- Internal compliance reviews (internal control): VAT output vs. input, withholdings made vs. remitted, income tax advances paid vs. annual projection.
- Interim preventive audit: identifying exposures before fiscal year-end.
- Non-exhaustive list: applicable obligations depend on the activity or industry and on the taxpayer's size or classification; we confirm them based on your case.
3Annual obligations
Annual compliance:
- Annual income tax return (F-11): filed by April 30 of the year following the close.
- Annual income tax withholding report (F-910): filed during the first month of the following year.
- Report on the Distribution or Capitalization of Profits, Dividends or Surpluses (F-915), when applicable.
- Report of Transactions with Related Parties or with Parties Domiciled, Incorporated or Located in Tax Havens (F-982), when thresholds are exceeded.
- Capital Gains and/or Losses Report (F-944).
- Balance Sheet and Income Statement / Statement of Income and Expenses and Tax Reconciliations (F-971), for taxpayers required to keep formal accounting.
- Annual physical inventory report (F-983) or equivalent, depending on activity.
- Renewal of NRC and maintenance of taxpayer data.
- Appointment of the Fiscal Auditor (Art. 131, second paragraph, Tax Code): by May of the fiscal year at the latest.
- Fiscal Opinion and Report (F-455 and F-456): mandatory for taxpayers that meet the legal thresholds (total assets, income, or being required to keep formal accounting). The prior-year opinion is due in May; distinguish taxpayers required on economic grounds (Art. 131, lit. a and b) and on legal grounds (Art. 131, lit. c and d).
- Non-exhaustive list: applicable obligations depend on the activity or industry and on the taxpayer's size or classification; we confirm them based on your case.
4Other specific obligations
- Real Estate Transfer Tax: applicable to real estate transactions on the amount exceeding the legal threshold.
- Specific and Ad Valorem Tax: applicable to specific products (fuels, beverages, tobacco, telecommunications, among others).
- Withholdings to non-residents: application of the general rate or treaty rate to avoid double taxation, as applicable.
- Special regimes: Free Zones, International Services, Tourism, among others — specific benefits and reports.