LATAM fiscal and accounting close — December 1 to 31
The 2026 LATAM fiscal close activates accounting, tax and internal audit teams throughout December. For Mexico IMMEX corporates, we run the program close under the IMMEX Decree with supporting documentation covering the operations yearbook, year-end inventory, and the gift deduction as Public Relations or Training under Article 27 of the LISR. For Brazil, the ECF (Escrituracao Contabil Fiscal) files in March 2027 based on the December documents. For Argentina, F.731 closes December 31 with the final Creditos y Debitos tax settlement. CFDI 4.0 to the SAT with 16% IVA covers Mexico; NFe with 18% ICMS in Sao Paulo; Factura A with 21% IVA in Buenos Aires; electronic factura DIAN with 19% IVA in Bogota; DTE with 19% IVA in Santiago; Factura electronica SUNAT with 18% IGV in Lima; e-Factura UYU with 22% IVA in Montevideo.